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REGISTERED NUMBER: 12371326 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD (REGISTERED NUMBER: 12371326)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTOR: L A Chapman





REGISTERED OFFICE: The Beaconsfield Clinic
Windsor End
Beaconsfield
Buckinghamshire
HP9 2JW





REGISTERED NUMBER: 12371326 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD (REGISTERED NUMBER: 12371326)

BALANCE SHEET
28 FEBRUARY 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 109,812 15,687

CURRENT ASSETS
Debtors 5 441,995 118,240
Cash at bank 20,655 36,188
462,650 154,428
CREDITORS
Amounts falling due within one year 6 499,412 179,341
NET CURRENT LIABILITIES (36,762 ) (24,913 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,050

(9,226

)

CREDITORS
Amounts falling due after more than one
year

7

(98,374

)

(37,927

)

PROVISIONS FOR LIABILITIES (7,260 ) (2,981 )
NET LIABILITIES (32,584 ) (50,134 )

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings (32,585 ) (50,135 )
SHAREHOLDERS' FUNDS (32,584 ) (50,134 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 November 2023 and were signed by:



L A Chapman - Director


LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD (REGISTERED NUMBER: 12371326)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Lynne Chapman Reproductive Health (LCRH) 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.

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.

The director has made an assessment about the company's ability to continue as a going concern and while technically insolvent she has confirmed her continued ongoing support of the business.
The director is therefore satisfied that the company can continue in operational existence and meet its liabilities as they fall due for the foreseeable future.
As a result the going concern basis of accounting has been adopted.

Turnover
Turnover represents invoiced sale of health services exempt from VAT and excluding discounts and other taxes.
Turnover is recognised as services are rendered; for multi-cycle packages revenue is deferred until subsequent cycles are completed.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD (REGISTERED NUMBER: 12371326)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2022 24,000 - 1,393 25,393
Additions 31,080 82,490 215 113,785
At 28 February 2023 55,080 82,490 1,608 139,178
DEPRECIATION
At 1 March 2022 9,246 - 460 9,706
Charge for year 7,217 11,955 488 19,660
At 28 February 2023 16,463 11,955 948 29,366
NET BOOK VALUE
At 28 February 2023 38,617 70,535 660 109,812
At 28 February 2022 14,754 - 933 15,687

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 81,202 39,469
Other debtors 86,322 78,364
Directors' current accounts 203,464 -
Tax 68,669 -
Prepayments and accrued income 2,338 407
441,995 118,240

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts (see note 8) 9,823 9,570
Other loans (see note 8) (874 ) 4,296
Hire purchase contracts 24,403 -
Trade creditors 69,601 42,666
Tax 86,108 42,904
Social security and other taxes 4,877 3,263
Directors' current accounts - 201
Deferred income 228,602 -
Accrued expenses 76,872 76,441
499,412 179,341

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans (see note 8) 27,675 37,927
Hire purchase contracts 70,699 -
98,374 37,927

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD (REGISTERED NUMBER: 12371326)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

8. LOANS

An analysis of the maturity of loans is given below:

28.2.23 28.2.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 9,823 9,570
Other loans (874 ) 4,296
8,949 13,866

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,071 9,812

Amounts falling due between two and five years:
Bank loans - 2-5 years 17,604 28,115

9. SECURED DEBTS

The following secured debts are included within creditors:

28.2.23 28.2.22
£    £   
Hire purchase contracts 95,102 -

Hire purchase loans are secured against their respective underlying assets included within tangible fixed assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.23 28.2.22
value: £    £   
1 Ordinary £1 1 1

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2023 and 28 February 2022:

28.2.23 28.2.22
£    £   
L A Chapman
Balance outstanding at start of year (202 ) 31,022
Amounts advanced 203,667 72,058
Amounts repaid - (103,282 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 203,465 (202 )

12. RELATED PARTY DISCLOSURES

At the balance sheet date, L Chapman owed the company £203,465 (2022: £202 owed by the company). Interest has been charged at 2% and the balance is repayable upon demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)
LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lynne Chapman Reproductive Health (LCRH) Ltd for the year ended 28 February 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Lynne Chapman Reproductive Health (LCRH) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lynne Chapman Reproductive Health (LCRH) Ltd and state those matters that we have agreed to state to the director of Lynne Chapman Reproductive Health (LCRH) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lynne Chapman Reproductive Health (LCRH) Ltd and its director for our work or for this report.

It is your duty to ensure that Lynne Chapman Reproductive Health (LCRH) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lynne Chapman Reproductive Health (LCRH) Ltd. You consider that Lynne Chapman Reproductive Health (LCRH) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lynne Chapman Reproductive Health (LCRH) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


28 November 2023