REGISTERED NUMBER: 07451561 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

NIGHTCHEM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Rahania

R Rahania

REGISTERED OFFICE:

482 Sutton Road

Walsall

West Midlands

WS5 3AZ

REGISTERED NUMBER:

07451561 (England and Wales)

ACCOUNTANTS:

Ashcrofts Accountants Limited

2 Cedargrove

Hagley

Stourbridge

West Midlands

DY9 0DR

BANKERS:

Lloyds Bank plc

3 Queen Square

Wolverhampton

West Midlands

WV1 1RF

FIXED ASSETS

Tangible assets

4

22

28

Investments

5

173,500

173,500

173,522

173,528

CURRENT ASSETS

Debtors

6

242,360

187,764

Cash at bank

609

1,032

242,969

188,796

CREDITORS

Amounts falling due within one year

7

(269,792

)

(191,115

)

NET CURRENT LIABILITIES

(26,823

)

(2,319

)

TOTAL ASSETS LESS CURRENT LIABILITIES

146,699

171,209

PROVISIONS FOR LIABILITIES

8

(4

)

(7

)

NET ASSETS

146,695

171,202

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

10

146,545

171,052

SHAREHOLDERS' FUNDS

146,695

171,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

J S Rahania - Director

R Rahania - Director

1.	STATUTORY INFORMATION

Nightchem 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.

Tangible fixed assets

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

Fixtures, fittings & equipment

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& equipment

£

COST

At 1 March 2025

and 28 February 2026

500

DEPRECIATION

At 1 March 2025

472

Charge for year

6

At 28 February 2026

478

NET BOOK VALUE

At 28 February 2026

22

At 28 February 2025

28

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

173,500

NET BOOK VALUE

At 28 February 2026

173,500

At 28 February 2025

173,500

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Wellington Pharmacy Limited

Registered office: 20 Coningsby Drive, Wolverhampton, West Midlands, WV2 2RN

Nature of business: Retail pharmacy

%

Class of shares:

holding

Ordinary

100.00

28.2.26

28.2.25

£

£

Aggregate capital and reserves

901,692

891,785

Profit for the year

99,907

86,166

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

70,358

15,763

Prepayments and accrued income

172,002

172,001

242,360

187,764

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

130

-

Amounts owed to group undertakings

93,055

7,888

Corporation tax

116

5,572

Other creditors

175,312

176,411

Accruals and deferred income

1,179

1,244

269,792

191,115

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4

7

Deferred

tax

£

Balance at 1 March 2025

7

Credited during the year

(3

)

Balance at 28 February 2026

4

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

150

Ordinary

£1

150

150

10.

RESERVES

Retained

earnings

£

At 1 March 2025

171,052

Profit for the year

90,493

Dividends

(115,000

)

At 28 February 2026

146,545

11.	RELATED PARTY DISCLOSURES

The Company holds 100% of the issued share capital of Wellington Pharmacy Limited, a company incorporated in England and Wales.

Nightchem Group Limited is the sole shareholder and immediate and ultimate holding company.

At 28 February 2026, there was a loan from Wellington Pharmacy Limited of £93,055 (2025: £7,888). This unsecured loan is interest free and repayable on demand.

At 28 February 2026, there was a loan to Nightchem Group Limited of £70,358 (2025: £15,763).This unsecured loan is interest free and repayable on demand.

A management service fee has been received during the year from Daychem Ltd of £2,087 (2025: £25,457), a company in which Mr J S Rahania and Mr R Rahania are directors.

At 28 February 2026, there was a loan from Daychem Ltd of £5,810 (2025: £6,000), a company in which Mr J S Rahania and Mr R Rahania are directors. This unsecured loan is interest free and repayable on demand.

At 28 February 2026, there was a loan from RJR Chem Ltd of £169,502 (2025: £170,411), a company in which Mr J S Rahania and Mr R Rahania are directors. This unsecured loan is interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Nightchem Group Limited, a company incorporated in England and Wales.