Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 2024-02-01 false Specialists medical practice activities 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14617694 2024-02-01 2025-01-31 14617694 2023-01-26 2024-01-31 14617694 2025-01-31 14617694 2024-01-31 14617694 c:Director1 2024-02-01 2025-01-31 14617694 d:PlantMachinery 2024-02-01 2025-01-31 14617694 d:PlantMachinery 2025-01-31 14617694 d:PlantMachinery 2024-01-31 14617694 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 14617694 d:CurrentFinancialInstruments 2025-01-31 14617694 d:CurrentFinancialInstruments 2024-01-31 14617694 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 14617694 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14617694 d:ShareCapital 2025-01-31 14617694 d:ShareCapital 2024-01-31 14617694 d:RetainedEarningsAccumulatedLosses 2025-01-31 14617694 d:RetainedEarningsAccumulatedLosses 2024-01-31 14617694 c:FRS102 2024-02-01 2025-01-31 14617694 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 14617694 c:FullAccounts 2024-02-01 2025-01-31 14617694 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 14617694 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 14617694 EARLY BREAST AWARE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2025
EARLY BREAST AWARE LTD REGISTERED NUMBER: 14617694 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,573 |  | 8,667
|  |  | 9,573 |  | 8,667
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 18,700 |  | 5,700 |
Cash at bank and in hand | 6 | 24,136 |  | 9,965 |
|  | 42,836 |  | 15,665 |
Creditors: amounts falling due within one year | 7 | (28,967) |  | (19,819) |
Net current assets/(liabilities) |  |  | 13,869 |  | (4,154)
Total assets less current liabilities |  |  | 23,442 |  | 4,513
Net assets |  |  | 23,442 |  | 4,513
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 23,342 |  | 4,413
|  |  | 23,442 |  | 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 year 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 15 September 2025. Page 1
EARLY BREAST AWARE LTD REGISTERED NUMBER: 14617694 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025
Dawn McDonald Chaplin
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
EARLY BREAST AWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
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 3
EARLY BREAST AWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 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 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
EARLY BREAST AWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 year was 2 (2024 - 2).
Page 5
EARLY BREAST AWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 February 2024 | 9,630
| Additions | 2,077
| At 31 January 2025 | 11,707
| Depreciation |
| At 1 February 2024 | 963
| Charge for the year on owned assets | 1,171
| At 31 January 2025 | 2,134
| Net book value |
| At 31 January 2025 | 9,573
| At 31 January 2024 | 8,667
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,200 | 700
| Other debtors | 15,500 | 5,000
|  | 18,700 | 5,700
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 24,136 | 9,965
|  | 24,136 | 9,965
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EARLY BREAST AWARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,036 | 2,025
| Corporation tax | 3,213 | 14
| Other creditors | 24,718 | 17,780
|  | 28,967 | 19,819
8. | Related party transactions
| Dawn Chaplin is director and shareholder of the company. During the year, the director provided loans of £6,938 to the company . As at the balance sheet date, the company owed the director £24,718 (2024: £17,780) 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 year, the company transacted with McDonald Mammography Consultancy Ltd for good and services for a net amount of £Nil. As at the balance sheet date, the company was owed £5,000 (2024: £5,000) from McDonald Mammography Consultancy Ltd, which is shown in Other 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 7