GYNAEFOCUS LTD - Filleted accounts

Registered number

07489291

GYNAEFOCUS LTD

Filleted Accounts

31 January 2025

GYNAEFOCUS LTD
Registered number:		07489291
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Training Aids	3		1			1
Tangible assets	4		25,541			34,773
Investments	5		449,701			423,401
			475,243			458,175

Current assets
Debtors	6	51,851			47,378
Cash at bank and in hand		464,765			340,414
		516,616			387,792

Creditors: amounts falling due within one year	7	(45,814)			(29,061)

Net current assets			470,802			358,731

Total assets less current liabilities			946,045			816,906


Provisions for liabilities			(6,387)			(28,520)


Net assets			939,658			788,386

Capital and reserves
Called up share capital			100			100
Unrealised Gains/Losses	8		53,872			27,681
Profit and loss account			885,686			760,605

Shareholders' funds			939,658			788,386

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr BR Thakar
Director
Approved by the board on 29.09.2025

GYNAEFOCUS LTD
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxees and recognised when performnace is complted and payment becomes unconditional.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Training Aids			N/A
	Plant and machinery			25% on reducing balance
	Fixtures, fittings, tools and equipment			25% on reducing balance
	Motorvehicle			25% st line

	Investments
	Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are shown against movements in the reserves

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit and the listed investments of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Training Aids							£


	Cost
	At 1 February 2024							7,987
	At 31 January 2025							7,987

	Amortisation
	At 1 February 2024							7,986
	At 31 January 2025							7,986

	Net book value
	At 31 January 2025							1
	At 31 January 2024							1




4	Tangible fixed assets
		Motor Vehicle		Plant and machinery etc		Furniture & Fittings		Total
£			£		£		£
	Cost
	At 1 February 2024	63,380		1,962		14,991		80,333
	At 31 January 2025	63,380		1,962		14,991		80,333

	Depreciation
	At 1 February 2024	31,690		1,647		12,223		45,560
	Charge for the year	7,922		84		1,226		9,232
	At 31 January 2025	39,612		1,731		13,449		54,792

	Net book value
	At 31 January 2025	23,768		231		1,542		25,541
	At 31 January 2024	31,690		315		2,768		34,773


5	Investments

Other
investments
£
	Cost
	At 1 February 2024							423,401
	Dividends Reinvested							109
	Increase to fair value							26,191

	At 31 January 2025							449,701


6	Debtors					2025		2024
£							£

	Trade debtors					37,340		28,214
	Other debtors					14,511		19,164
						51,851		47,378


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Directors Loan account.					5,375		2,490
	Trade creditors					2,047		1,281
	Taxation and social security costs					37,392		25,290
	Other creditors					1,000		-
						45,814		29,061


8	Revaluation reserve					2025		2024
£							£

	At 1 February 2024					27,681		26,825
	Profit/loss uplift					26,191		856

	At 31 January 2025					53,872		27,681


9	Other information

	GYNAEFOCUS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	12 Woodbury Close
	Whitgift Estate
	Croydon
	Surrey CFR0 5PR