2024-07-01 2025-06-30 false Capium Accounts Production 1.1 13460449 2024-07-01 2025-06-30 13460449 bus:AbridgedAccounts 2024-07-01 2025-06-30 13460449 bus:FRS102 2024-07-01 2025-06-30 13460449 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 13460449 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 13460449 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13460449 2024-07-01 2025-06-30 13460449 2025-06-30 13460449 bus:RegisteredOffice 2024-07-01 2025-06-30 13460449 core:WithinOneYear 2025-06-30 13460449 core:AfterOneYear 2025-06-30 13460449 1 2024-07-01 2025-06-30 13460449 bus:Director1 2024-07-01 2025-06-30 13460449 bus:Director1 2025-06-30 13460449 bus:Director1 2023-07-01 2024-06-30 13460449 2023-07-01 13460449 bus:LeadAgentIfApplicable 2024-07-01 2025-06-30 13460449 2023-07-01 2024-06-30 13460449 2024-06-30 13460449 core:WithinOneYear 2024-06-30 13460449 core:AfterOneYear 2024-06-30 13460449 bus:EntityAccountantsOrAuditors 2023-07-01 2024-06-30 13460449 core:LandBuildings 2024-07-01 2025-06-30 13460449 core:LandBuildings 2025-06-30 13460449 core:LandBuildings 2024-06-30 13460449 core:PlantMachinery 2024-07-01 2025-06-30 13460449 core:PlantMachinery 2025-06-30 13460449 core:PlantMachinery 2024-06-30 13460449 core:FurnitureFittings 2024-07-01 2025-06-30 13460449 core:FurnitureFittings 2025-06-30 13460449 core:FurnitureFittings 2024-06-30 13460449 core:ComputerEquipment 2024-07-01 2025-06-30 13460449 core:ComputerEquipment 2025-06-30 13460449 core:ComputerEquipment 2024-06-30 13460449 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-06-30 13460449 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 13460449 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 13460449 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 13460449 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-06-30 13460449 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-06-30 13460449 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-06-30 13460449 core:Non-currentFinancialInstruments 2025-06-30 13460449 core:Non-currentFinancialInstruments 2024-06-30 13460449 core:ShareCapital 2025-06-30 13460449 core:ShareCapital 2024-06-30 13460449 core:RetainedEarningsAccumulatedLosses 2025-06-30 13460449 core:RetainedEarningsAccumulatedLosses 2024-06-30 13460449 dpl:Item1 2024-07-01 13460449 dpl:Item1 2025-06-30 13460449 dpl:Item1 2023-07-01 13460449 dpl:Item1 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13460449


 

 

 

FIONA FERTILITY LTD



Abridged Accounts
 


Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

FIONA FERTILITY LTD
Contents Page
For the year ended 30 June 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts FIONA FERTILITY LTD for the year ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FIONA FERTILITY LTD for the year ended 30 June 2025 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of FIONA FERTILITY LTD , as a body, in accordance with the terms of our engagement letter as provided. Our work has been undertaken solely to prepare for your approval the accounts of FIONA FERTILITY LTD and state those matters that we have agreed to state to the Board of Directors of FIONA FERTILITY LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FIONA FERTILITY LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that FIONA FERTILITY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit FIONA FERTILITY LTD. You consider that FIONA FERTILITY 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 accounts of FIONA FERTILITY 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 accounts.



....................................................

BYARU INTERNATIONAL LTD
International House
36-38 Cornhill Cornhill,
London, England,
EC3V 3NG
23 April 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 45,434    46,324 
45,434    46,324 
Current assets      
Debtors 0    20,354 
Cash at bank and in hand 75,787    65,748 
75,787    86,102 
Creditors: amount falling due within one year (48,276)   (74,829)
Net current assets 27,511    11,273 
 
Total assets less current liabilities 72,945    57,597 
Creditors: amount falling due after more than one year (11,280)   (16,246)
Net assets 61,665    41,351 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 61,565    41,251 
Shareholders' funds 61,665    41,351 
 


For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 April 2026 and were signed by:


-------------------------------
Moses Batwala
Director
2
General Information
FIONA FERTILITY LTD is a private company, limited by shares, registered in , registration number 13460449, registration address INTERNATIONAL HOUSE 6 SOUTH MOLTON ST, MAYFAIR LONDON, W1K 5QF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Reducing Balance
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 July 2024 47,495    4,766    2,307    2,480    57,048 
Additions 1,158    2,568    1,817    1,019    6,562 
Disposals -    -    -    -    - 
At 30 June 2025 48,653    7,334    4,124    3,499    63,610 
Depreciation
At 01 July 2024 7,433    1,396    941    954    10,724 
Charge for year 4,850    1,182    903    517    7,452 
On disposals -    -    -    -    - 
At 30 June 2025 12,283    2,578    1,844    1,471    18,176 
Net book values
Closing balance as at 30 June 2025 36,370    4,756    2,280    2,028    45,434 
Opening balance as at 01 July 2024 40,062    3,370    1,366    1,526    46,324 


3