Fertility Support Education LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC436428

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,689		23,362

			18,689		23,362
CURRENT ASSETS
Debtors	5	-		36,064
Cash at bank and in hand		49,641		29,593

		49,641		65,657
NET CURRENT ASSETS (LIABILITIES)			49,641		65,657

TOTAL ASSETS LESS CURRENT LIABILITIES			68,330		89,019

NET ASSETS ATTRIBUTABLE TO MEMBERS			68,330		89,019

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		68,330		89,019

			68,330		89,019

			68,330		89,019

TOTAL MEMBERS' INTEREST
Amounts due from members			-		(36,064)
Loans and other debts due to members within one year			68,330		89,019

			68,330		52,955

Page 1

Page 2

Fertility Support Education LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mrs Naava Abrahams

Designated Member

12/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Fertility Support Education LLP is a limited liability partnership, incorporated in England & Wales, registered number OC436428 . The Registered Office is Staple House, 5, Eleanors Cross, Dunstable, Bedfordshire, England, LU6 1SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	over 5 years
Motor Vehicles	20% Reducing Balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2.6. Division of profits

Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

2.7. 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.

2.8. 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.

2.9. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2.10. Members' capital

Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

2.11. Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

Page 3

Page 4

Fertility Support Education LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	26,699	15,355	42,054

As at 31 March 2025	26,699	15,355	42,054

Depreciation
As at 1 April 2024	3,337	15,355	18,692
Provided during the period	4,673	-	4,673

As at 31 March 2025	8,010	15,355	23,365

Net Book Value
As at 31 March 2025	18,689	-	18,689

As at 1 April 2024	23,362	-	23,362

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	-	36,064