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REGISTERED NUMBER: 08993699 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Bristol Fertility Clinic Limited

Bristol Fertility Clinic Limited (Registered number: 08993699)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bristol Fertility Clinic Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A C Gordon
Dr U D Gordon





SECRETARY: Dr U D Gordon





REGISTERED OFFICE: 157 Redland Road
Redland
Bristol
BS6 6YE





REGISTERED NUMBER: 08993699 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Redland House
157 Redland Road
Redland
Bristol
BS6 6YE

Bristol Fertility Clinic Limited (Registered number: 08993699)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 51,300 50,192

CURRENT ASSETS
Debtors 5 48,619 43,191
Cash at bank and in hand 417,561 415,593
466,180 458,784
CREDITORS
Amounts falling due within one year 6 115,277 240,625
NET CURRENT ASSETS 350,903 218,159
TOTAL ASSETS LESS CURRENT
LIABILITIES

402,203

268,351

PROVISIONS FOR LIABILITIES 7 12,825 9,536
NET ASSETS 389,378 258,815

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 389,278 258,715
SHAREHOLDERS' FUNDS 389,378 258,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by:





Dr U D Gordon - Director


Bristol Fertility Clinic Limited (Registered number: 08993699)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Bristol Fertility Clinic Limited 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. 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, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance basis
Computer equipment - 33.33% on reducing balance basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

Bristol Fertility Clinic Limited (Registered number: 08993699)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Office Computer
machinery fittings equipment equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 32,125 3,680 510 45,827 82,142
Additions - - - 14,098 14,098
Disposals (780 ) - - - (780 )
At 31 March 2023 31,345 3,680 510 59,925 95,460
DEPRECIATION
At 1 April 2022 673 2,331 146 28,800 31,950
Charge for year 4,674 202 54 7,766 12,696
Eliminated on disposal (486 ) - - - (486 )
At 31 March 2023 4,861 2,533 200 36,566 44,160
NET BOOK VALUE
At 31 March 2023 26,484 1,147 310 23,359 51,300
At 31 March 2022 31,452 1,349 364 17,027 50,192

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 35,318 33,461
Prepayments 13,301 9,730
48,619 43,191

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 52,902 113,574
Tax 46,096 46,000
Social security and other taxes 4,196 3,288
Other creditors 918 675
Directors' loan accounts 1,676 49,386
Accrued expenses 9,489 27,702
115,277 240,625

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 12,825 9,536

Deferred
tax
£   
Balance at 1 April 2022 9,536
Provided during year 3,289
Balance at 31 March 2023 12,825

Bristol Fertility Clinic Limited (Registered number: 08993699)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

On 30 April 2015, 100 issued Ordinary Shares were re-classified as 50 'A' Ordinary and 50 'B' Ordinary Shares.

9. RESERVES
Retained
earnings
£   

At 1 April 2022 258,715
Profit for the year 198,563
Dividends (68,000 )
At 31 March 2023 389,278