Company No: 06665938 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mr I A Aird
	Mr I O Evbuomwan

REGISTERED OFFICE	17 Queens Lane
	Newcastle Upon Tyne
	NE1 1RN
	United Kingdom

COMPANY NUMBER

06665938 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	851		2,419
		851		2,419
Current assets
Debtors	4	3,569		7,502
Cash at bank and in hand		12,954		6,471
		16,523		13,973
Creditors: amounts falling due within one year	5	( 14,906)		( 15,190)
Net current assets/(liabilities)		1,617		(1,217)
Total assets less current liabilities		2,468		1,202
Net assets		2,468		1,202
Capital and reserves
Called-up share capital		900		900
Profit and loss account		1,568		302
Total shareholders' funds		2,468		1,202

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Northern Fertility And Gynaecology Services Ltd (registered number: 06665938) were approved and authorised for issue by the Board of Directors on 11 December 2025. They were signed on its behalf by:

Mr I O Evbuomwan Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Northern Fertility And Gynaecology Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 17 Queens Lane, Newcastle Upon Tyne, NE1 1RN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Northern Fertility And Gynaecology Services Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

Rendering of services:
The company provides fertility and other gynaecological treatment services. When the outcome of a transaction for the provision of services can be estimated reliably in terms of revenue, costs, and its stage of completion, the company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered.

Employee benefits

Short term benefits
Short term employee benefits are recognised as an expense in the period in which they are incurred.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 etc- 25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses

Plant and machinery etc.

4 years straight line

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	16,631		16,631
At 31 March 2025	16,631		16,631
Accumulated depreciation
At 01 April 2024	14,212		14,212
Charge for the financial year	1,568		1,568
At 31 March 2025	15,780		15,780
Net book value
At 31 March 2025	851		851
At 31 March 2024	2,419		2,419

4. Debtors

	2025		2024
	£		£
Trade debtors	1,135		5,840
Other debtors	2,434		1,662
	3,569		7,502

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	12,463		12,863
Other creditors	2,443		2,327
	14,906		15,190

6. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Mr I A Aird - Balance outstanding at start of year	515		0
Mr I A Aird - Amounts advanced	762		1,265
Mr I A Aird - Amount repaid	(250)		(750)
Mr I O Evbuomwan - Balance outstanding at start of year	1,147		0
Mr I O Evbuomwan - Amount advanced	510		1,897
Mr I O Evbuomwan - Amount repaid	(250)		(750)
Mr I A Aird - Balance outstanding at end of year	1,027		515
Mr I O Evbuomwan - Balance outstanding at end of year	1,407		1,147

The above loan is unsecured, interest free and repayable on demand.