Company No: 15339300 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	Dr Y F A Haba
	M M C Nahab

Registered office	Boldrewood Farm
	Lenham
	Maidstone
	Kent
	England
	ME17 2LT
	United Kingdom

Company number

15339300 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

	Note	31.05.2026		31.05.2025
		£		£
Fixed assets
Intangible assets	3	217,691		66,775
		217,691		66,775
Current assets
Debtors	4	6,730		3,534
Cash at bank and in hand		30,061		91,240
		36,791		94,774
Creditors: amounts falling due within one year	5	( 210,108)		( 107,215)
Net current liabilities		(173,317)		(12,441)
Total assets less current liabilities		44,374		54,334
Net assets		44,374		54,334
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		44,274		54,234
Total shareholders' funds		44,374		54,334

For the financial year ending 31 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Technica Pharmaceuticals Limited (registered number: 15339300) were approved and authorised for issue by the Board of Directors on 07 September 2026. They were signed on its behalf by:

M M C Nahab Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Technica Pharmaceuticals Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Boldrewood Farm, Lenham, Maidstone, Kent, England, ME17 2LT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Comprehensive Income in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences	10 years straight line
Website costs	4 years straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Year ended 31.05.2026		Period from 09.12.2023 to 31.05.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Trademarks, patents and licences		Website costs		Total
	£		£		£
Cost
At 01 June 2025	73,193		1,201		74,394
Additions	176,150		0		176,150
At 31 May 2026	249,343		1,201		250,544
Accumulated amortisation
At 01 June 2025	7,319		300		7,619
Charge for the financial year	24,934		300		25,234
At 31 May 2026	32,253		600		32,853
Net book value
At 31 May 2026	217,090		601		217,691
At 31 May 2025	65,874		901		66,775

4. Debtors

	31.05.2026		31.05.2025
	£		£
Amounts owed by Group undertakings	3,327		3,131
Amounts owed by directors	0		100
VAT recoverable	20		303
Corporation tax	3,220		0
Other debtors	163		0
	6,730		3,534

5. Creditors: amounts falling due within one year

	31.05.2026		31.05.2025
	£		£
Trade creditors	3,996		74,890
Taxation and social security	0		16,717
Other creditors	206,112		15,608
	210,108		107,215

6. Called-up share capital

	31.05.2026		31.05.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Ultimate controlling party

The controlling party is Mrs M Nahab by virtue of her majority shareholding.