D.M.H. Pharm Ltd

	Page
Director's Report	1—2
Independent Auditor's Report	3—6
Profit and Loss Account	7
Statement of Comprehensive Income	8
Balance Sheet	9—10
Statement of Changes in Equity	11
Notes to the Financial Statements	12—19

The director presents his report and the financial statements for the year ended 31 December 2025.

Principal Activity

The company's principal activity continues to be that of retailing, and dispensing of pharmaceutical products and

related products.

Directors

The director who held office during the year were as follows:

Mr Amarbir Johal

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Director's Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, De Montfort Advisory Ltd, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

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D.M.H. Pharm Ltd

Director's Report (continued)

For The Year Ended 31 December 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

On behalf of the board

Mr Amarbir Johal

Director

19 October 2026

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Independent Auditor's Report

to the Members of

D.M.H. Pharm Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of D.M.H. Pharm Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Independent Auditor's Report (continued)

to the Members of

D.M.H. Pharm Ltd

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Director's Report have been prepared in accordance with applicable legal requirements.

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 1—2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

...CONTINUED

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Independent Auditor's Report (continued)

to the Members of

D.M.H. Pharm Ltd

Auditor's Responsibilities for the Audit of the Financial Statements - continued

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, and through discussion with the directors and other management (as required by auditing standards), and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations.
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including health and safety; General Data Protection Regulation (GDPR); fraud; bribery and corruption, employment law and The General Pharmaceutical (GPHc). Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. The identified actual or suspected non-compliance was not sufficiently significant to our audit to result in our response being identified as a key audit matter.
we considered the legal and regulatory frameworks directly applicable to the financial statements reporting framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulations in the UK.
we considered the nature of the industry, the control environment and business performance, including the key drivers for management’s remuneration;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
we considered the procedures and controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls.We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Independent Auditor's Report (continued)

to the Members of

D.M.H. Pharm Ltd

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Sandip Kumar (Senior Statutory Auditor)

for and on behalf of De Montfort Advisory Ltd , Statutory Auditor

19 October 2026

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D.M.H. Pharm Ltd

Profit and Loss Account

For The Year Ended 31 December 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER	3	1,010,546	974,761
Cost of sales		(666,604 )	(668,237 )

GROSS PROFIT		343,942	306,524

Administrative expenses		(226,372 )	(227,526 )

OPERATING PROFIT		117,570	78,998
Interest payable and similar charges	7	(3,776 )	(2,660 )

PROFIT BEFORE TAXATION		113,794	76,338
Tax on Profit	8	(31,534 )	(19,085 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		82,260	57,253

The notes on pages 12 to 19 form part of these financial statements.

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D.M.H. Pharm Ltd

Statement of Comprehensive Income

For The Year Ended 31 December 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	82,260	57,253
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	82,260	57,253

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D.M.H. Pharm Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 03995362

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	9		6,597		8,246

			6,597		8,246
CURRENT ASSETS
Stocks	10	37,652		38,666
Debtors	11	178,257		218,747
Cash at bank and in hand		76,920		77,390

		292,829		334,803
Creditors: Amounts Falling Due Within One Year	12	(220,732 )		(196,202 )

NET CURRENT ASSETS (LIABILITIES)			72,097		138,601

TOTAL ASSETS LESS CURRENT LIABILITIES			78,694		146,847

PROVISIONS FOR LIABILITIES
Deferred Taxation	13		(1,649 )		(2,062 )

NET ASSETS			77,045		144,785

CAPITAL AND RESERVES
Called up share capital	14		1,200		1,200
Profit and Loss Account			75,845		143,585

SHAREHOLDERS' FUNDS			77,045		144,785

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D.M.H. Pharm Ltd

Balance Sheet (continued)

As At 31 December 2025

On behalf of the board

Mr Amarbir Johal

Director

19 October 2026

The notes on pages 12 to 19 form part of these financial statements.

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D.M.H. Pharm Ltd

Statement of Changes in Equity

For The Year Ended 31 December 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 January 2024	1,200	136,332	137,532
Profit for the year and total comprehensive income	-	57,253	57,253

Dividends paid	-	(50,000)	(50,000)

As at 31 December 2024 and 1 January 2025	1,200	143,585	144,785


Profit for the year and total comprehensive income	-	82,260	82,260

Dividends paid	-	(150,000)	(150,000)

As at 31 December 2025	1,200	75,845	77,045

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D.M.H. Pharm Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

D.M.H. Pharm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03995362 . The registered office is 32 De Montfort Street , Leicester, Leicestershire, LE1 7GD.

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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.4. Turnover

Turnover represents the fair value of consideration receivable for goods supplied and services provided in the ordinary course of business, net of discounts, rebates, customer returns and value added tax. Turnover comprises NHS prescription income, pharmacy service income and retail sales. NHS prescription income, pharmacy service income, clawbacks, recoveries, rebates and other adjustments are recognised in the period to which they relate.

Sale of goods

Turnover from the sale of goods, including retail pharmacy sales and the dispensing of prescriptions, is recognised when control of the goods passes to the customer. This is generally at the point the goods are supplied or collected by the customer.

Rendering of services

Turnover from pharmacy services, including services provided under NHS and private healthcare arrangements, is recognised when the service has been performed and the company becomes entitled to the related income.

NHS prescription income

Income from NHS dispensing activities is recognised when prescriptions are dispensed and submitted for reimbursement, adjusted where necessary for estimated fees, drug tariff adjustments, clawbacks, recoveries and other contractual settlements based on information available at the reporting date. NHS prescription income forms a significant component of the company's turnover.

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. 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:

Fixtures & Fittings

20% on reducing balance

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Stocks and Work in Progress

Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete, expired, damaged and slow-moving items.

Cost is determined using the first-in, first-out (FIFO) method and includes all costs incurred in bringing stocks to their present location and condition.

Net realisable value represents the estimated selling price less all estimated costs to completion and selling costs.

At each reporting date, stocks are reviewed for impairment. Where the net realisable value of stock is lower than its carrying amount, the stock is written down to net realisable value and the resulting loss is recognised in the profit and loss account. Where the circumstances that previously gave rise to an impairment no longer exist, the impairment is reversed to the extent of the original write-down and recognised in the profit and loss account.

For pharmacy businesses, stock primarily comprises pharmaceutical products, over-the-counter medicines, medical consumables and retail goods. Appropriate provisions are made for expired, short-dated and slow-moving stock items.

2.8. Cash and Cash Equivalents

Cash and cash equivalents comprise cash in hand and balances held with banks that are readily available for use by the company.

For the purposes of the statement of cash flows, cash equivalents include short-term deposits with an original maturity of three months or less from the date of acquisition that are readily convertible into known amounts of cash and subject to an insignificant risk of changes in value.

Bank overdrafts that are repayable on demand and form an integral part of the company's cash management are included as a component of cash and cash equivalents.

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. Interest Payable

Interest payable and similar charges are recognised in the profit and loss account in the period to which they relate using the effective interest method.

Interest payable includes interest on bank loans, overdrafts, hire purchase and finance lease obligations, together with any related finance costs. Finance costs are charged to profit or loss as incurred, unless they are directly attributable to the acquisition, construction or production of a qualifying asset.

2.10. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.11. 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.

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.

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.12. Provisions and Contingencies

Provisions

Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost.

Trade debtors are stated at the amount the company expects to collect. A provision is made when there is objective evidence that the company will not be able to recover all amounts due. The provision is based on management's assessment of individual debtor balances, taking account of payment history, disputes and known credit risks. Bad debts are written off when recovery is considered unlikely.

Contingencies

Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.

Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.

2.13. Employee Benefits

The costs of short-term employee benefits are recognised as an expense in the period in which the related services are rendered.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.14. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Turnover

Analysis of turnover by geographical market is as follows:

	2025	2024
	£	£
United Kingdom	1,010,546	974,761

	1,010,546	974,761

4. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	2,950	2,540

5. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	100,459	88,842
Social security costs	9,559	6,446
Other pension costs	1,911	1,657

	111,929	96,945

6. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

7. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	2,434	1,818
Late payment tax charges	1,342	842

	3,776	2,660

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Tax on Profit

The tax charge on the profit for the year was as follows:

	Tax Rate		2025	2024
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	28,861	19,600
Prior period adjustment			3,085	-

			31,946	19,600
Deferred Tax
Deferred taxation			(412 )	(515 )


Total tax charge for the period			31,534	19,085

The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2025	2024
	£	£
Profit before tax	113,794	76,338

Tax on profit at 25% (UK standard rate)	28,449	18,570
Goodwill/depreciation not allowed for tax	412	515
Short term timing differences	(412 )	-
Prior period adjustment	3,085	-

Total tax charge for the period	31,534	19,085

9. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	37,151

As at 31 December 2025	37,151

Depreciation
As at 1 January 2025	28,905
Provided during the period	1,649

As at 31 December 2025	30,554

...CONTINUED

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	6,597

As at 1 January 2025	8,246

10. Stocks

	2025	2024
	£	£
Finished goods	37,652	38,666

11. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	71,429	72,641
Amounts owed by group undertakings	96,324	136,324
Other debtors	10,504	9,782

	178,257	218,747

12. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	161,156	138,545
Other creditors	4,220	350
Corporation tax	44,920	40,488
Taxation and social security	1,728	205
Accruals and deferred income	8,708	16,614

	220,732	196,202

13. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,649	2,062

14. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,200 Ordinary Shares of £ 1.00 each	1,200	1,200

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D.M.H. Pharm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

15. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £1,911 (2024: £1,657).

At the balance sheet date contributions of £371 (2024: £349) were due to the fund and are included in creditors.

16. Related Party Disclosures

Amount owed by Saffron Apothecaries (Leicester) Limited - £96,324 (2024 - £136,324)

Saffron Apothecaries (Leicester) Limited

Parent Company

Dividends paid - £150,000 (2024 - £50,000)

17. Controlling Parties

The company's immediate parent undertaking is Saffron Apothecaries (Leicester) Limited .

The ultimate parent undertaking is Chase Pharmacy Limited (incorporated in England & Wales). Its registered office is 16 Central Street, Countesthorpe, Leicester, LE8 5QJ .

Copies of the group accounts may be obtained from the company's registered office.

The company's ultimate controlling party is Mr A S Johal and Mrs B K Johal by virtue of their interest in the share capital of the company.

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