REGISTERED NUMBER: 12371326 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

LYNNE CHAPMAN REPRODUCTIVE HEALTH (LCRH)

LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

L A Chapman

REGISTERED OFFICE:

The Beaconsfield Clinic

Windsor End

Beaconsfield

Buckinghamshire

HP9 2JW

REGISTERED NUMBER:

12371326 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

80,868

105,793

CURRENT ASSETS

Debtors

5

536,718

466,203

Cash at bank

137,615

55,429

674,333

521,632

CREDITORS

Amounts falling due within one year

6

600,307

625,560

NET CURRENT ASSETS/(LIABILITIES)

74,026

(103,928

)

TOTAL ASSETS LESS CURRENT LIABILITIES

154,894

1,865

CREDITORS

Amounts falling due after more than one year

7

(31,785

)

(83,678

)

PROVISIONS FOR LIABILITIES

(6,544

)

(8,806

)

NET ASSETS/(LIABILITIES)

116,565

(90,619

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

116,564

(90,620

)

SHAREHOLDERS' FUNDS

116,565

(90,619

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 10 November 2025 and were signed by:

L A Chapman - Director

1.	STATUTORY INFORMATION

Lynne Chapman Reproductive Health (LCRH) 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.

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.

The director has made an assessment about the company's ability to continue as a going concern and she does not consider there to be any material uncertainties.

As a result the going concern basis of accounting has been adopted.

Turnover

Turnover represents invoiced sale of health services exempt from VAT and excluding discounts and other taxes.

Turnover is recognised as services are rendered; for multi-cycle packages revenue is deferred until subsequent cycles are completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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 11 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

and 28 February 2025

77,880

82,490

7,023

167,393

DEPRECIATION

At 1 March 2024

28,746

29,588

3,266

61,600

Charge for year

9,827

13,226

1,872

24,925

At 28 February 2025

38,573

42,814

5,138

86,525

NET BOOK VALUE

At 28 February 2025

39,307

39,676

1,885

80,868

At 29 February 2024

49,134

52,902

3,757

105,793

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

139,514

44,117

Other debtors

7,969

47,274

Directors' current accounts

847

274,485

Directors' loan accounts

280,000

-

Tax

94,500

92,639

Prepayments and accrued income

13,888

7,688

536,718

466,203

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts (see note 8)

10,329

10,076

Hire purchase contracts

33,763

27,245

Trade creditors

379,303

299,031

Tax

160,644

97,624

Social security and other taxes

14,000

22,055

Deferred income

-

129,868

Accrued expenses

2,268

39,661

600,307

625,560

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans (see note 8)

7,172

17,424

Hire purchase contracts

24,613

66,254

31,785

83,678

8.

LOANS

An analysis of the maturity of loans is given below:

28.2.25

29.2.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,329

10,076

Amounts falling due between one and two years:

Bank loans - 1-2 years

7,172

10,331

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

7,093

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.25

29.2.24

£

£

Hire purchase contracts

58,376

93,499

Hire purchase loans are secured against their respective underlying assets included within tangible fixed assets.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25

29.2.24

£

£

L A Chapman

Balance outstanding at start of year

274,485

203,465

Amounts advanced

6,362

77,020

Amounts repaid

-

(6,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

280,847

274,485

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, L Chapman owed the company £280,847 (2024: £274,485). Interest has been charged at 2.25%, £847 was repaid subsequent to the balance sheet date leaving the balance repayable upon demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lynne Chapman Reproductive Health (LCRH) Ltd for the year ended 28 February 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Lynne Chapman Reproductive Health (LCRH) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lynne Chapman Reproductive Health (LCRH) Ltd and state those matters that we have agreed to state to the director of Lynne Chapman Reproductive Health (LCRH) Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lynne Chapman Reproductive Health (LCRH) Ltd and its director for our work or for this report.

It is your duty to ensure that Lynne Chapman Reproductive Health (LCRH) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lynne Chapman Reproductive Health (LCRH) Ltd. You consider that Lynne Chapman Reproductive Health (LCRH) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lynne Chapman Reproductive Health (LCRH) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

10 November 2025