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REGISTERED NUMBER: 05470318 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30th November 2023

for

Agora Gynaecology And Fertility Centre
Ltd

Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)






Contents of the Financial Statements
for the Year Ended 30th November 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Agora Gynaecology And Fertility Centre
Ltd

Company Information
for the Year Ended 30th November 2023







DIRECTORS: Dr C M L Gilling-Smith
Miss M C S Gilling-Ulph





REGISTERED OFFICE: The Agora
138 Dyke Street
Brighton
West Sussex
BN1 5PA





REGISTERED NUMBER: 05470318 (England and Wales)





ACCOUNTANTS: Spencer Hyde Limited
272 Regents Park Road
London
N3 3HN

Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)

Statement of Financial Position
30th November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,018,997 6,925,562

CURRENT ASSETS
Debtors 5 862,920 659,656
Cash at bank and in hand 220,270 36,578
1,083,190 696,234
CREDITORS
Amounts falling due within one year 6 1,796,403 2,184,822
NET CURRENT LIABILITIES (713,213 ) (1,488,588 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,305,784

5,436,974

CREDITORS
Amounts falling due after more than one year 7 (3,508,710 ) (2,863,817 )

PROVISIONS FOR LIABILITIES (376,447 ) (327,654 )
NET ASSETS 2,420,627 2,245,503

CAPITAL AND RESERVES
Called up share capital 66,855 66,855
Capital redemption reserve 63,145 63,145
Retained earnings 2,290,627 2,115,503
2,420,627 2,245,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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.

Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)

Statement of Financial Position - continued
30th November 2023


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 28th November 2024 and were signed on its behalf by:





Dr C M L Gilling-Smith - Director


Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)

Notes to the Financial Statements
for the Year Ended 30th November 2023

1. STATUTORY INFORMATION

Agora Gynaecology And Fertility Centre 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. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost and 10% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2022 - 42 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st December 2022 3,806,636 4,924,364 8,731,000
Additions - 957,389 957,389
At 30th November 2023 3,806,636 5,881,753 9,688,389
DEPRECIATION
At 1st December 2022 13,448 1,791,990 1,805,438
Charge for year 39,028 824,926 863,954
At 30th November 2023 52,476 2,616,916 2,669,392
NET BOOK VALUE
At 30th November 2023 3,754,160 3,264,837 7,018,997
At 30th November 2022 3,793,188 3,132,374 6,925,562

Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1st December 2022
and 30th November 2023 554,280
DEPRECIATION
At 1st December 2022 226,756
Charge for year 93,484
At 30th November 2023 320,240
NET BOOK VALUE
At 30th November 2023 234,040
At 30th November 2022 327,524

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 514,875 543,083
Other debtors 348,045 116,573
862,920 659,656

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 550,607 673,185
Finance leases 51,226 183,526
Trade creditors 575,269 944,953
Taxation and social security 173,668 45,465
Other creditors 445,633 337,693
1,796,403 2,184,822

Agora Gynaecology And Fertility Centre
Ltd (Registered number: 05470318)

Notes to the Financial Statements - continued
for the Year Ended 30th November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 3,469,075 2,772,980
Finance leases 39,635 90,837
3,508,710 2,863,817

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,772,306 -

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Finance leases 90,861 274,363

The hire purchase is secured on the asset concerned.