Donald G Hayden (Chemists) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Donald G Hayden (Chemists) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00397744 . The registered office is Hayden House Bridge Road, Oulton Broad, Lowestoft, NR32 3LL.

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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	15% reducing balance
Motor Vehicles	15% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

...CONTINUED

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Donald G Hayden (Chemists) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation - continued

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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 44

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	723,967
Additions	50,000

As at 31 January 2026	773,967

Amortisation
As at 1 February 2025	308,368
Provided during the period	35,615

As at 31 January 2026	343,983

Net Book Value
As at 31 January 2026	429,984

As at 1 February 2025	415,599

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 February 2025	498,452	83,512	253,611	835,575

As at 31 January 2026	498,452	83,512	253,611	835,575

Depreciation
As at 1 February 2025	476,498	54,981	200,971	732,450
Provided during the period	3,293	4,280	7,895	15,468

As at 31 January 2026	479,791	59,261	208,866	747,918

Net Book Value
As at 31 January 2026	18,661	24,251	44,745	87,657

As at 1 February 2025	21,954	28,531	52,640	103,125

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Donald G Hayden (Chemists) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Investments

	Listed
	£
Cost or Valuation
As at 1 February 2025	208,330
Additions	280,814

As at 31 January 2026	489,144

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	489,144

As at 1 February 2025	208,330

7. Stocks

	2026
	£
Stock	398,994

8. Debtors

	2026
	£
Due within one year
Trade debtors	704,113
Other debtors	1,531,194

	2,235,307

9. Creditors: Amounts Falling Due Within One Year

	2026
	£
Trade creditors	817,621
Other creditors	(6,379)
Taxation and social security	74,593

	885,835

10. Share Capital

	2026
	£
Allotted, Called up and fully paid	8,900

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Donald G Hayden (Chemists) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

11. Related Party Transactions

Mr Mitul Patel and Mr Kanwardeep Dhanoa are director of Donald G Hayden (Chemists) Limited.

At the balance sheet date, the total amount owed by the company to the directors is £130,751.14 (2025: £10,751.14)

During the year the company has declared dividend of £0.00

12. Ultimate Controlling Party Not Known

Kirkley Pharmacy Limited