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REGISTERED NUMBER: 06665938 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2018

for

Northern Fertility And Gynaecology
Services Ltd

Northern Fertility And Gynaecology
Services Ltd (Registered number: 06665938)






Contents of the Financial Statements
for the Year Ended 31 March 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Northern Fertility And Gynaecology
Services Ltd

Company Information
for the Year Ended 31 March 2018







DIRECTORS: Mr I A Aird
Mr I O Evbuomwan





REGISTERED OFFICE: Coburg House
1 Coburg Street
Gateshead
Tyne and Wear
NE8 1NS





REGISTERED NUMBER: 06665938 (England and Wales)





ACCOUNTANTS: RHK Business Advisers LLP
Chartered Accountants
and Business Advisers
Coburg House
1 Coburg Street
Gateshead
Tyne & Wear
NE8 1NS

Northern Fertility And Gynaecology
Services Ltd (Registered number: 06665938)

Balance Sheet
31 March 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 6,506 1,609
6,506 1,609

CURRENT ASSETS
Debtors 6 3,535 4,891
Cash at bank 50,850 55,495
54,385 60,386
CREDITORS
Amounts falling due within one year 7 23,010 25,490
NET CURRENT ASSETS 31,375 34,896
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,881

36,505

CAPITAL AND RESERVES
Called up share capital 900 900
Profit and loss account 36,981 35,605
SHAREHOLDERS' FUNDS 37,881 36,505

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the
Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the
end of each financial year and of its profit or loss for each financial year in accordance with the requirements of
Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to
financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors on 29 October 2018 and were signed on its behalf
by:




Mr I O Evbuomwan - Director



Mr I A Aird - Director


Northern Fertility And Gynaecology
Services Ltd (Registered number: 06665938)

Notes to the Financial Statements
for the Year Ended 31 March 2018

1. STATUTORY INFORMATION

Northern Fertility And Gynaecology Services Ltd is a private company, limited by shares , registered in
England and Wales. The company's registered number and registered office address can be found on the
Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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

The company recognises revenue when the amount of revenue can be measured reliably and when it is
probable that future economic benefits will flow to the entity.

Rendering of services:
The company provides fertility and other gynaecological treatment services. When the outcome of a
transaction for the provision of services can be estimated reliably in terms of revenue, costs, and its stage of
completion, the company recognises revenue on the sales of services in the reporting period in which the
services are rendered by reference to the stage of completion of the specific transaction at the end of the
reporting period. The stage of completion is determined on the basis of the actual completion of a proportion
of the total services to be rendered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses.

Impairment of assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those
assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable
amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable
amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss
is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised
estimate of its recoverable amount, but not in excess of the amount that would have been determined had no
impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised
immediately in profit or loss.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial
assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third
parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting
period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss
is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account,
except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Northern Fertility And Gynaecology
Services Ltd (Registered number: 06665938)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2018

3. ACCOUNTING POLICIES - continued

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different
from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and
laws that have been enacted or substantively enacted by the year end and that are expected to apply to the
reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that
they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Employee benefits
Short term employee benefits are recognised as an expense in the period in which they are incurred.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2017 6,593
Additions 7,068
At 31 March 2018 13,661
DEPRECIATION
At 1 April 2017 4,984
Charge for year 2,171
At 31 March 2018 7,155
NET BOOK VALUE
At 31 March 2018 6,506
At 31 March 2017 1,609

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 3,535 4,425
Other debtors - 466
3,535 4,891

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Taxation and social security 21,234 23,262
Other creditors 1,776 2,228
23,010 25,490

Northern Fertility And Gynaecology
Services Ltd (Registered number: 06665938)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2018

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2018 and
31 March 2017:

2018 2017
£    £   
Mr I A Aird
Balance outstanding at start of year 466 -
Amounts advanced 243 466
Amounts repaid (709 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 466

The loan is made interest free and repayable on demand.