Pharm-AC (UK) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04732087

Pharm-AC (UK) Limited

Filleted Unaudited Financial Statements

31 March 2026

Pharm-AC (UK) Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	5	–	9,297
Cash at bank and in hand		150	821
		----	--------
		150	10,118

Creditors: amounts falling due within one year	6	1,652		9,961
		-------		--------
Net current (liabilities)/assets			( 1,502)	157
			-------	----
Total assets less current liabilities			( 1,502)	157
			-------	----
Net (liabilities)/assets			( 1,502)	157
			-------	----

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 1,602)	57
	-------	----
Shareholders (deficit)/funds	( 1,502)	157
	-------	----

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 income and retained earnings has not been delivered.

For the year ending 31 March 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:

Mr G Panniers
Director

Company registration number: 04732087

Pharm-AC (UK) Limited

Notes to the Financial Statements

Year ended 31 March 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 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

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

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.

Revenue recognition

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

Income tax

The taxation expense represents the aggregate amount of current and deferred tax Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts

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:

Fixtures & Fittings	-	25% reducing balance
Office Equipment	-	25% reducing balance

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Debtors

	2026	2025
	£	£
Other debtors	–	9,297
	----	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	288	–
Corporation tax	–	5,988
Social security and other taxes	–	2,993
Other creditors	1,364	980
	-------	-------
	1,652	9,961
	-------	-------

7. Director's advances, credits and guarantees

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

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr G Panniers	8,773	500	( 10,025)	( 752)
	-------	----	--------	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr G Panniers	5,101	21,149	( 17,477)	8,773
	-------	--------	--------	-------