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Company Registration No. 06828084 (England and Wales)
Fertility Plus Ltd Unaudited accounts for the year ended 28 February 2023
Fertility Plus Ltd Unaudited accounts Contents
Page
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Fertility Plus Ltd Company Information for the year ended 28 February 2023
Directors
Dr Anil Gudi Dr Amit Shah
Company Number
06828084 (England and Wales)
Registered Office
Devonshire Suite 112 Harley Street London W1G 7JQ
Accountants
Embee Oak Cardinal Point Park Road Rickmansworth Herts WD3 1RE
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Fertility Plus Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
82,957 
75,064 
Current assets
Debtors
4,663 
337 
Cash at bank and in hand
1,134,492 
770,277 
1,139,155 
770,614 
Creditors: amounts falling due within one year
(214,564)
(173,936)
Net current assets
924,591 
596,678 
Net assets
1,007,548 
671,742 
Capital and reserves
Called up share capital
402 
402 
Profit and loss account
1,007,146 
671,340 
Shareholders' funds
1,007,548 
671,742 
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by
Dr Anil Gudi Director Company Registration No. 06828084
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Fertility Plus Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Fertility Plus Ltd is a private company, limited by shares, registered in England and Wales, registration number 06828084. The registered office is Devonshire Suite, 112 Harley Street, London, W1G 7JQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
(Leasehold improvements) - 10% SL
Plant & machinery
25% RB
Fixtures & fittings
15% RB
Computer equipment
25% RB
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Fertility Plus Ltd Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2022
95,354 
73,807 
24,431 
36,831 
230,423 
Additions
23,547 
- 
- 
1,998 
25,545 
At 28 February 2023
118,901 
73,807 
24,431 
38,829 
255,968 
Depreciation
At 1 March 2022
41,867 
68,557 
18,713 
26,222 
155,359 
Charge for the year
11,890 
1,751 
858 
3,153 
17,652 
At 28 February 2023
53,757 
70,308 
19,571 
29,375 
173,011 
Net book value
At 28 February 2023
65,144 
3,499 
4,860 
9,454 
82,957 
At 28 February 2022
53,487 
5,250 
5,718 
10,609 
75,064 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
4,663 
337 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
180,809 
157,138 
Other creditors
3,997 
3,193 
Loans from directors
24,718 
9,405 
Accruals
5,040 
4,200 
214,564 
173,936 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
402 Ordinary shares of £1 each
402 
402 
8
Average number of employees
During the year the average number of employees was 11 (2022: 8).
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