Harbury Pharmacy Ltd

Acorah Software Products - Accounts Production7.0.012false1 August 201731 July 201831 July 201808130314Mr Suresh PatelMr Mahesh 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Registered number: 08130314
Harbury Pharmacy Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2018
N J Patel & Co

Chartered Accountant

345 Bearwood Road
Smethwick
West Midlands
B66 4DB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Balance Sheet
Registered number: 08130314
2018 2017
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 151,667 186,667
Tangible Assets 4 4,550 5,741
156,217 192,408
CURRENT ASSETS
Stocks 5 19,082 17,334
Debtors 6 49,220 45,095
Cash at bank and in hand 115,517 120,389
183,819 182,818
Creditors: Amounts Falling Due Within One Year 7 (113,822) (115,708)
NET CURRENT ASSETS (LIABILITIES) 69,997 67,110
TOTAL ASSETS LESS CURRENT LIABILITIES 226,214 259,518
Creditors: Amounts Falling Due After More Than One Year 8 (56,824) (116,824)
PROVISIONS FOR LIABILITIES
Deferred Taxation (982) (1,375)
NET ASSETS 168,408 141,319
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 168,308 141,219
SHAREHOLDERS' FUNDS 168,408 141,319
Page 1
For the year ending 31 July 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Suresh Patel
20/02/2019

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency is £ sterling.
1.2. 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.
Rendering of services
Turnover from the rendering of services is recognised when revenue is received.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Purchased goodwill is amortised to profit and loss account over its estimated economic life of 10 years. In the opinion of the directors, this 10 year economic life is reasonable period considering the nature and location of the business and life expectancy of the local elderly population. Large part of the income id derived from NHS Prescriptions.
1.4. 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 25% reducing balance
Fixtures & Fittings 20% reducing balance
1.5. 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.
Page 3
1.6. 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 year 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 asset reflects 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.
1.7. Short term debtors and creditors
Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.
1.8. Cash and cash equivalents
Cash and cash equivaments comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2017: 7)
Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 August 2017 350,000
As at 31 July 2018 350,000
Amortisation
As at 1 August 2017 163,333
Provided during the period 35,000
As at 31 July 2018 198,333
Net Book Value
As at 31 July 2018 151,667
As at 1 August 2017 186,667
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2017 9,641 426 10,067
Additions - 288 288
As at 31 July 2018 9,641 714 10,355
Depreciation
As at 1 August 2017 4,155 171 4,326
Provided during the period 1,371 108 1,479
As at 31 July 2018 5,526 279 5,805
Net Book Value
As at 31 July 2018 4,115 435 4,550
As at 1 August 2017 5,486 255 5,741
Page 5
5. Stocks
2018 2017
£ £
Stock - finished goods 19,082 17,334
19,082 17,334
6. Debtors
2018 2017
£ £
Due within one year
Prepayments and accrued income 1,372 1,432
Other debtors 43,302 39,042
VAT 4,546 4,621
49,220 45,095
7. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Trade creditors 32,795 34,596
Corporation tax 18,911 19,501
Other taxes and social security 36 111
Accruals and deferred income 2,080 1,500
Directors' loan accounts 60,000 60,000
113,822 115,708
8. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Directors loan account 56,824 116,824
56,824 116,824
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9. Share Capital
2018 2017
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:£88,400 (2017: £104,000).
11. General Information
Harbury Pharmacy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08130314. The registered office is Harbury Pharmacy High Street, Harbury, Leamington Spa, CV33 9HW.
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