REGISTERED NUMBER: 14482746 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CLARKE PHARMACY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Amesimeku

REGISTERED OFFICE:

1053 London Road

Leigh-On-Sea

United Kingdom

Essex

SS9 3JP

REGISTERED NUMBER:

14482746 (England and Wales)

ACCOUNTANTS:

Richmond Gatehouse LLP

Thames House, 2nd floor

3 Wellington Street

London

SE18 6NY

FIXED ASSETS

Intangible assets

4

604,500

682,500

Tangible assets

5

9,899

13,498

614,399

695,998

CURRENT ASSETS

Stocks

39,700

40,200

Debtors

6

276,314

241,593

Cash at bank and in hand

22,659

30,304

338,673

312,097

CREDITORS

Amounts falling due within one year

7

(612,670

)

(545,933

)

NET CURRENT LIABILITIES

(273,997

)

(233,836

)

TOTAL ASSETS LESS CURRENT LIABILITIES

340,402

462,162

CREDITORS

Amounts falling due after more than one year

8

(577,659

)

(600,120

)

NET LIABILITIES

(237,257

)

(137,958

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

(237,357

)

(138,058

)

SHAREHOLDERS' FUNDS

(237,257

)

(137,958

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

T Amesimeku - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

780,000

AMORTISATION

At 1 December 2024

97,500

Charge for year

78,000

At 30 November 2025

175,500

NET BOOK VALUE

At 30 November 2025

604,500

At 30 November 2024

682,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

17,998

DEPRECIATION

At 1 December 2024

4,500

Charge for year

3,599

At 30 November 2025

8,099

NET BOOK VALUE

At 30 November 2025

9,899

At 30 November 2024

13,498

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

49,686

33,780

Taking control

2,147

1,109

Rent deposit

2,000

2,000

Intercompany loans

199,784

181,232

VAT

13,892

12,423

Prepayments

8,805

11,049

276,314

241,593

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Intercompany loans

362,315

296,857

Trade Bridge loans

68,000

63,000

Trade creditors

60,935

66,626

Social security and other taxes

74

-

Wages payable

1,896

-

Directors' current accounts

118,550

118,550

Accrued expenses

900

900

612,670

545,933

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

577,659

600,120

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 December 2024

(138,058

)

Deficit for the year

(99,299

)

At 30 November 2025

(237,357

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is T Amesimeku.