K. PHARMA (HUDDERSFIELD) LIMITED 28/02/2026 iXBRL

Company registration number: 05353933

K. PHARMA (HUDDERSFIELD) LIMITED

Unaudited filleted financial statements

28 February 2026

K. PHARMA (HUDDERSFIELD) LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

K. PHARMA (HUDDERSFIELD) LIMITED

Directors and other information


	Director	Mr. M. B. Karim


	Secretary	Mrs. R. I. Karim


	Company number	05353933


	Registered office	2 Grimscar Avenue
		Birkby
		Huddersfield
		West Yorkshire
		HD2 2TW


	Accountants	Accounts Tax Solutions Limited
		3, Grove Street
		Wilmslow
		Cheshire
		SK9 1DU

K. PHARMA (HUDDERSFIELD) LIMITED

Report to the director on the preparation of the

unaudited statutory financial statements of K. PHARMA (HUDDERSFIELD) LIMITED

Year ended 28 February 2026

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 28 February 2026 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Accounts Tax Solutions Limited

3, Grove Street

Wilmslow

Cheshire

SK9 1DU

31 October 2026

K. PHARMA (HUDDERSFIELD) LIMITED

Statement of financial position

28 February 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	49,222		62,143
		_______		_______
			49,222		62,143

Current assets
Stocks		64,139		58,451
Debtors	7	104,348		100,316
Cash at bank and in hand		671,078		772,180
		_______		_______
		839,565		930,947
Creditors: amounts falling due
within one year	8	( 112,307)		( 128,293)
		_______		_______
Net current assets			727,258		802,654
			_______		_______
Total assets less current liabilities			776,480		864,797


Provisions for liabilities			( 2,862)		( 2,862)

			_______		_______
Net assets			773,618		861,935
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			773,616		861,933
			_______		_______
Shareholders funds			773,618		861,935
			_______		_______

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 October 2026 , and are signed on behalf of the board by:

Mr. M. B. Karim

Director

Company registration number: 05353933

K. PHARMA (HUDDERSFIELD) LIMITED

Statement of changes in equity

Year ended 28 February 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 March 2024	2	942,355	942,357

Loss for the year		( 1,956)	( 1,956)
	_______	_______	_______
Total comprehensive income for the year	-	( 1,956)	( 1,956)

Dividends paid and payable		( 78,466)	( 78,466)
	_______	_______	_______
Total investments by and distributions to owners	-	( 78,466)	( 78,466)

	_______	_______	_______
At 28 February 2025 and 1 March 2025	2	861,933	861,935

Loss for the year		( 8,625)	( 8,625)
	_______	_______	_______
Total comprehensive income for the year	-	( 8,625)	( 8,625)

Dividends paid and payable		( 79,692)	( 79,692)
	_______	_______	_______
Total investments by and distributions to owners	-	( 79,692)	( 79,692)

	_______	_______	_______
At 28 February 2026	2	773,616	773,618
	_______	_______	_______

K. PHARMA (HUDDERSFIELD) LIMITED

Notes to the financial statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Grimscar Avenue, Birkby, Huddersfield, West Yorkshire, HD2 2TW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	20 Year

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2025: 9 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 March 2025 and 28 February 2026	850,000	850,000
	_______	_______
Amortisation
At 1 March 2025 and 28 February 2026	850,000	850,000
	_______	_______
Carrying amount
At 28 February 2026	-	-
	_______	_______
At 28 February 2025	-	-
	_______	_______

6. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 March 2025	2,940	200,888	63,900	267,728
Additions	-	2,512	-	2,512
	_______	_______	_______	_______
At 28 February 2026	2,940	203,400	63,900	270,240
	_______	_______	_______	_______
Depreciation
At 1 March 2025	-	170,713	34,872	205,585
Charge for the year	-	8,176	7,257	15,433
	_______	_______	_______	_______
At 28 February 2026	-	178,889	42,129	221,018
	_______	_______	_______	_______
Carrying amount
At 28 February 2026	2,940	24,511	21,771	49,222
	_______	_______	_______	_______
At 28 February 2025	2,940	30,175	29,028	62,143
	_______	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	162	162
Other debtors	104,186	100,154
	_______	_______
	104,348	100,316
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	97,562	97,921
Corporation tax	937	17,400
Social security and other taxes	2,889	2,889
Other creditors	10,919	10,083
	_______	_______
	112,307	128,293
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr. M. B. Karim	( 6,668)	( 750)	( 7,418)
		_______	_______	_______

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr. M. B. Karim	( 3,079)	( 3,589)	( 6,668)
		_______	_______	_______

10. Controlling party

The ultimate controlling party of the company is its Director.