REGISTERED NUMBER: 09803679 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

London Breast Imaging Associates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Rahim

J C Morel

D R Evans

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

09803679 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

4,250

1,539

CURRENT ASSETS

Debtors

5

38,441

40,755

Cash at bank

28,046

46,190

66,487

86,945

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

35,146

35,419

NET CURRENT ASSETS

31,341

51,526

TOTAL ASSETS LESS CURRENT LIABILITIES

35,591

53,065

PROVISIONS FOR LIABILITIES

7

675

295

NET ASSETS

34,916

52,770

CAPITAL AND RESERVES

Called up share capital

8

300

300

Retained earnings

34,616

52,470

SHAREHOLDERS' FUNDS

34,916

52,770

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 December 2025 and were signed on its behalf by:

D R Evans - Director

1.	STATUTORY INFORMATION

London Breast Imaging Associates 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

6,334

Additions

4,208

Disposals

(3,670

)

At 31 March 2025

6,872

DEPRECIATION

At 1 April 2024

4,795

Charge for year

1,351

Eliminated on disposal

(3,524

)

At 31 March 2025

2,622

NET BOOK VALUE

At 31 March 2025

4,250

At 31 March 2024

1,539

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

37,974

40,288

Prepayments

467

467

38,441

40,755

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Corporation tax

22,741

27,730

Directors' current accounts

6,765

5,985

Accrued expenses

5,640

1,704

35,146

35,419

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

675

295

Deferred

tax

£

Balance at 1 April 2024

295

Charge to Statement of Income and Retained Earnings during year

380

Balance at 31 March 2025

675

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

300

Ordinary

£1.00

300

300

9.	ULTIMATE CONTROLLING PARTY