Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31Specialists medical practice activities2023-01-26falsefalse2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14617694 2023-01-25 14617694 2023-01-26 2024-01-31 14617694 2022-01-26 2023-01-25 14617694 2024-01-31 14617694 c:Director1 2023-01-26 2024-01-31 14617694 d:PlantMachinery 2023-01-26 2024-01-31 14617694 d:PlantMachinery 2024-01-31 14617694 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-01-26 2024-01-31 14617694 d:CurrentFinancialInstruments 2024-01-31 14617694 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14617694 d:ShareCapital 2024-01-31 14617694 d:RetainedEarningsAccumulatedLosses 2024-01-31 14617694 c:FRS102 2023-01-26 2024-01-31 14617694 c:AuditExemptWithAccountantsReport 2023-01-26 2024-01-31 14617694 c:FullAccounts 2023-01-26 2024-01-31 14617694 c:PrivateLimitedCompanyLtd 2023-01-26 2024-01-31 14617694 e:PoundSterling 2023-01-26 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 14617694









EARLY BREAST AWARE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JANUARY 2024

 
EARLY BREAST AWARE LTD
 
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF EARLY BREAST AWARE LTD
FOR THE PERIOD ENDED 31 JANUARY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Early Breast Aware Ltd for the period ended 31 January 2024 which comprise  the 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 Association of Chartered Certified Accountantswe are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of Directors of Early Breast Aware Ltd, as a body, in accordance with the terms of our engagement letter dated 18 October 2024Our work has been undertaken solely to prepare for your approval the financial statements of Early Breast Aware Ltd and state those matters that we have agreed to state to the Board of Directors of Early Breast Aware Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Early Breast Aware Ltd and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Early Breast Aware 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 Early Breast Aware Ltd. You consider that Early Breast Aware Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Early Breast Aware 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.

  



Fraser Russell Limited
 
77 Francis Road
Edgbaston
Birmingham
B16 8SP

18 October 2024
Page 1

 
EARLY BREAST AWARE LTD
REGISTERED NUMBER: 14617694

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
8,667

  
8,667

Current assets
  

Debtors: amounts falling due within one year
 5 
5,700

Cash at bank and in hand
 6 
9,965

  
15,665

Creditors: amounts falling due within one year
 7 
(19,819)

Net current (liabilities)/assets
  
 
 
(4,154)

Total assets less current liabilities
  
4,513

  

Net assets
  
4,513


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
4,413

  
4,513


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 October 2024.




Page 2

 
EARLY BREAST AWARE LTD
REGISTERED NUMBER: 14617694
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

Dawn McDonald Chaplin
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
EARLY BREAST AWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

1.


General information

Early Breast Aware Ltd is a company limited by shares incorporated in England within the United Kingdom, having a registration number of 14617694. The address of the registered office is 77 Francis Road, Edgbaston, Birmingham, England, B16 8SP. The principal activity of the company in the year under review was that of specialists medical practice activities.
The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.

Page 4

 
EARLY BREAST AWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 5

 
EARLY BREAST AWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Disposals
9,630



At 31 January 2024

9,630



Depreciation


Charge for the period on owned assets
963



At 31 January 2024

963



Net book value



At 31 January 2024
8,667


5.


Debtors

2024
£


Trade debtors
700

Other debtors
5,000
Page 6

 
EARLY BREAST AWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

5.Debtors (continued)


5,700



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
9,965

9,965



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,025

Corporation tax
14

Other creditors
17,780

19,819


Page 7

 
EARLY BREAST AWARE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

8.


Related party transactions

Dawn Chaplin is director and shareholder of the company. 
During the period, the director provided loans of £17,780  to the company . As at the balance sheet date, the company owed the director £17,780 (2023: £Nil) which is shown in Other Creditors due within one year.  
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.
 
Andrew Chaplin is director and shareholder of the company. 
During the period, the director provided loans of £Nil  to the company . As at the balance sheet date, the company owed the director £Nil (2023: £Nil) which is shown in Other Creditors due within one year.  
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.


Dawn Chaplin is also a director and shareholder of McDonald Mammography Consultancy Ltd.  
During the period the company transacted with McDonald Mammography Consultancy Ltd for good and services for a net amount of £5,000. As at the balance sheet date, the company was owed £5,000 (2023: £Nil) from McDonald Mammography Consultancy Ltd, which is shown in debtors due within one year.
The above balance is payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.


9.


Controlling party

During the period the company was under the control of its directors.

 
Page 8