ACCOUNTS - Final Accounts preparation

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.

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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.

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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.

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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.

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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.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

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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

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

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.

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