EAST HARLING CHEMIST LIMITED


Directors	AMPOMAH, Benjamin
	HOOD-SACKEY, Lesley Awura Ama


Registered Address	Marlborough House St. Peters Close
	West Lynn
	King's Lynn
	PE34 3JX


Registered Number	08809812 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		5,400		7,100
			5,400		7,100
Current assets
Stocks	5	58,552		64,000
Debtors	6	165,236		132,313
Cash at bank and on hand		85,836		72,801
		309,624		269,114
Creditors amounts falling due within one year	7	(304,212)		(313,004)
Net current assets (liabilities)			5,412		(43,890)
Total assets less current liabilities			10,812		(36,790)
Creditors amounts falling due after one year	8		(2,178)		(12,513)
Net assets			8,634		(49,303)
Capital and reserves
Called up share capital			150		100
Profit and loss account			8,484		(49,403)
Shareholders' funds			8,634		(49,303)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2026, and are signed on its behalf by:

AMPOMAH, Benjamin
Director
Registered Company No. 08809812

EAST HARLING CHEMIST LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Goodwill, being the amount paid in connection with the acquisition of the business in 2014, is being amortised evenly over its estimated useful life of 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Office Equipment	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		5

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	510,000	510,000
Additions	10,824	10,824
At 30 November 25	520,824	520,824
Amortisation and impairment
At 01 December 24	510,000	510,000
Charge for year	10,824	10,824
At 30 November 25	520,824	520,824
Net book value
At 30 November 25	-	-
At 30 November 24	-	-

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	4,430	6,896	11,326
At 30 November 25	4,430	6,896	11,326
Depreciation and impairment
At 01 December 24	2,933	1,293	4,226
Charge for year	299	1,401	1,700
At 30 November 25	3,232	2,694	5,926
Net book value
At 30 November 25	1,198	4,202	5,400
At 30 November 24	1,497	5,603	7,100

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	58,552	64,000
Total	58,552	64,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	144,110	103,454
Other debtors	17,008	25,793
Prepayments and accrued income	4,118	3,066
Total	165,236	132,313

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	106,693	90,695
Bank borrowings and overdrafts	10,648	10,648
Amounts owed to related parties	106,171	149,424
Taxation and social security	2,653	2,365
Payments received on account	60,737	46,605
Other creditors	15,510	11,468
Accrued liabilities and deferred income	1,800	1,799
Total	304,212	313,004


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,178	12,513
Total	2,178	12,513

9.	Related party transactions
	At the yearend, the company owed £102,406 (2024: £149,424) to Ben Amp Holdings Limited and £3,765 (2024: NIL) to A.B. Chemist Ltd. The companies are related as Mr. B Ampomah is also a director in these companies.