Claire Davies Pharma Consulting Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09953150 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CLAIRE DAVIES PHARMA CONSULTING LIMITE

D

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

Mrs C Milligan

REGISTERED OFFICE:

45 Queen Street

Deal

Kent

CT14 6EY

REGISTERED NUMBER:

09953150 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Tangible assets

4

45,266

45,474

Investments

5

216,854

-

262,120

45,474

CURRENT ASSETS

Debtors

6

36,138

28,627

Cash at bank

408,483

352,201

444,621

380,828

CREDITORS

Amounts falling due within one year

7

113,875

91,580

NET CURRENT ASSETS

330,746

289,248

TOTAL ASSETS LESS CURRENT
LIABILITIES

592,866

334,722

PROVISIONS FOR LIABILITIES

8

18,910

7,628

NET ASSETS

573,956

327,094

CAPITAL AND RESERVES

Called up share capital

9

100

Fair value reserve

10

16,549

-

Retained earnings

557,307

326,994

SHAREHOLDERS' FUNDS

573,956

327,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

Mrs C Milligan - Director

1.	STATUTORY INFORMATION

Claire Davies Pharma Consulting 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.

The Financial Statements are presented in round pounds sterling £.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents invoiced sales of services excluding value added tax. Revenue is recognised once the service has been completed.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are tested for impairment annually.

It is the Company's policy to capitalise items with an estimated useful life in excess of two years, and for amounts in excess of £300.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

Pension Costs are represented by Company contributions to the director's personal pension scheme.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 February 2025

55,270

499

6,297

Additions

-

Disposals

-

At 31 January 2026

55,270

499

6,297

DEPRECIATION

At 1 February 2025

49,999

188

4,846

Charge for year

5,271

47

217

Eliminated on disposal

-

At 31 January 2026

55,270

235

5,063

NET BOOK VALUE

At 31 January 2026

-

264

1,234

At 31 January 2025

5,271

311

1,451

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 February 2025

56,090

3,131

121,287

Additions

42,419

916

43,335

Disposals

(56,090

)

-

(56,090

)

At 31 January 2026

42,419

4,047

108,532

DEPRECIATION

At 1 February 2025

19,645

1,135

75,813

Charge for year

6,007

1,023

12,565

Eliminated on disposal

(25,112

)

-

(25,112

)

At 31 January 2026

540

2,158

63,266

NET BOOK VALUE

At 31 January 2026

41,879

1,889

45,266

At 31 January 2025

36,445

1,996

45,474

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

194,040

Revaluations

22,814

At 31 January 2026

216,854

NET BOOK VALUE

At 31 January 2026

216,854

Cost or valuation at 31 January 2026 is represented by:

Other

investments

£

Valuation in 2026

22,814

Cost

194,040

216,854

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Directors' current accounts

-

1,304

Tax

329

Accrued income

35,809

26,994

36,138

28,627

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Tax

91,014

66,297

Social security and other taxes

185

163

VAT

20,755

24,199

Other creditors

7

6

Directors' current accounts

46

-

Accrued expenses

1,868

915

113,875

91,580

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

18,910

7,628

Deferred

tax

£

Balance at 1 February 2025

7,628

Provided during year

11,282

Balance at 31 January 2026

18,910

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

1.00

100

10.

RESERVES

Fair

value

reserve

£

Transfer to fair value reserve

16,549

At 31 January 2026

16,549

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the following Directors Loan Accounts subsisted;

Directors Loan Account

A member of key management personnel

During the year the Director advanced the Company £1,350 (2025: £NIL)

During the year the Company paid the Director £NIL (2025: £330)

As at the year end the Company owed the Director £46 (2024: £1,304 owed to the Company)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages one to twelve and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................