AAW Pharma Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15033008

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		90,960		121,280
Tangible Assets	5		5,710		4,152

			96,670		125,432
CURRENT ASSETS
Stocks	6	25,000		25,000
Debtors	7	63,649		61,514
Cash at bank and in hand		13,448		35,744

		102,097		122,258
Creditors: Amounts Falling Due Within One Year	8	(239,285 )		(258,985 )

NET CURRENT ASSETS (LIABILITIES)			(137,188 )		(136,727 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(40,518 )		(11,295 )

NET LIABILITIES			(40,518 )		(11,295 )

CAPITAL AND RESERVES
Called up share capital	9		3		3
Profit and Loss Account			(40,521 )		(11,298 )

SHAREHOLDERS' FUNDS			(40,518)		(11,295)

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AAW Pharma Limited

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Abu-Bakr Binyameen

Director

2nd September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

AAW Pharma Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15033008 . The registered office is 36 Lichfield Street, Walsall, West Midlands, WS1 1TJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 6 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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AAW Pharma Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2025	181,920

As at 31 July 2026	181,920

Amortisation
As at 1 August 2025	60,640
Provided during the period	30,320

As at 31 July 2026	90,960

Net Book Value
As at 31 July 2026	90,960

As at 1 August 2025	121,280

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2025	1,089	3,970	633	5,692
Additions	-	-	2,788	2,788

As at 31 July 2026	1,089	3,970	3,421	8,480

Depreciation
As at 1 August 2025	476	906	158	1,540
Provided during the period	153	460	617	1,230

As at 31 July 2026	629	1,366	775	2,770

Net Book Value
As at 31 July 2026	460	2,604	2,646	5,710

As at 1 August 2025	613	3,064	475	4,152

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AAW Pharma Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

6. Stocks

	2026	2025
	£	£
Stock	25,000	25,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	389
Other debtors	63,649	61,125

	63,649	61,514

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	35,969	50,433
Other creditors	202,379	198,698
Taxation and social security	937	9,854

	239,285	258,985

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

10. Related Party Transactions

As of 31 July 2025 there were amounts totalling £195,980 (2024: £191,480) owed to entities holding shares in the company. These amounts are interest free and repayable on demand.

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