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COMPANY REGISTRATION NUMBER: 08201285
BWR Gynaecology Limited
Filleted Unaudited Abridged Financial Statements
31 October 2024
BWR Gynaecology Limited
Abridged Statement of Financial Position
31 October 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
6
33,873
45,164
Current assets
Debtors
7,941
8,999
Cash at bank and in hand
150,827
105,354
---------
---------
158,768
114,353
Creditors: amounts falling due within one year
28,192
18,379
---------
---------
Net current assets
130,576
95,974
---------
---------
Total assets less current liabilities
164,449
141,138
Creditors: amounts falling due after more than one year
34,050
40,608
---------
---------
Net assets
130,399
100,530
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
130,299
100,430
---------
---------
Shareholders funds
130,399
100,530
---------
---------
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.
BWR Gynaecology Limited
Abridged Statement of Financial Position (continued)
31 October 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 16 July 2025 , and are signed on behalf of the board by:
Dr B A Winter-Roach
Director
Company registration number: 08201285
BWR Gynaecology Limited
Notes to the Abridged Financial Statements
Year ended 31 October 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 92B King Street, Knutsford, Cheshire, WA16 6ED.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover represents medical consultancy fees invoiced, which are outside the scope of Value Added Tax. Turnover is recognised on a strict time basis when each consultation has taken place.
Taxation
The taxation expense represents the current tax that is recognised on the taxable profit for the current and past periods. The tax is measured at the amounts of tax expected to be payable or recoverable using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill
-
20% straight line
Tangible assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation and any impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles
-
25% reducing balance
Finance leases and hire purchase contracts
Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at cost. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability with finance charges allocated on a straight line basis over the period of the lease.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Intangible assets
£
Cost
At 1 November 2023 and 31 October 2024
30,000
--------
Amortisation
At 1 November 2023 and 31 October 2024
30,000
--------
Carrying amount
At 31 October 2024
--------
At 31 October 2023
--------
6. Tangible assets
£
Cost
At 1 November 2023 and 31 October 2024
52,875
--------
Depreciation
At 1 November 2023
7,711
Charge for the year
11,291
--------
At 31 October 2024
19,002
--------
Carrying amount
At 31 October 2024
33,873
--------
At 31 October 2023
45,164
--------