TAFFS PHARMACY BRIGG LIMITED


Director	HAQUE, Taffazzal


Registered Address	70 Wright Street
	Hull
	HU2 8JD


Registered Number	16189449 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	2026
		£	£
Fixed assets
Intangible assets	3		237,122
Tangible assets	4		8,333
			245,455
Current assets
Stocks	5	12,000
Debtors		20,250
Cash at bank and on hand		62,125
		94,375
Creditors amounts falling due within one year	6	(177,779)
Net current assets (liabilities)			(83,404)
Total assets less current liabilities			162,051
Creditors amounts falling due after one year	7		(173,671)
Net assets			(11,620)
Capital and reserves
Called up share capital			(100)
Profit and loss account			(11,520)
Shareholders' funds			(11,620)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 October 2026, and are signed on its behalf by:

HAQUE, Taffazzal
Director
Registered Company No. 16189449

TAFFS PHARMACY BRIGG LIMITED

Notes to the Financial Statements
for the period ended 30 June 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	258,678	258,678
At 30 June 26	258,678	258,678
Amortisation and impairment
Charge for year	21,556	21,556
At 30 June 26	21,556	21,556
Net book value
At 30 June 26	237,122	237,122
At 15 January 25	-	-

4.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
Additions	10,000	10,000
At 30 June 26	10,000	10,000
Depreciation and impairment
Charge for year	1,667	1,667
At 30 June 26	1,667	1,667
Net book value
At 30 June 26	8,333	8,333
At 15 January 25	-	-

5.	Stocks

		2026
		£
	Other stocks	12,000
	Total	12,000

6.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	44,139
	Bank borrowings and overdrafts	26,982
	Taxation and social security	1,280
	Other creditors	105,378
	Total	177,779


	Included within bank borrowings and overdrafts is an amount payable to the director of £27

7.	Creditors: amounts due after one year

		2026
		£
	Bank borrowings and overdrafts	173,671
	Total	173,671

8.	Related party transactions
	During the year, the Company entered into transactions with related parties, being entities under common control, including Taff's Pharmacy . At the year end, amounts due from the related parties comprised £105,378 (2025: £2,280) 2026 £105,335 to Taff's Pharmacy These balances are unsecured, interest-free and repayable on demand.