REGISTERED NUMBER: 04636047 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

THE FERTILITY ACADEMY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr A Gorgy

Dr A A Eskander

REGISTERED OFFICE:

10 London Mews

London

W2 1HY

REGISTERED NUMBER:

04636047 (England and Wales)

ACCOUNTANTS:

Stein Richards

Chartered Accountants

10 London Mews

Paddington

LONDON

W2 1HY

FIXED ASSETS

Tangible assets

4

146,624

169,041

CURRENT ASSETS

Debtors

5

901,902

911,856

Cash at bank

2,209,873

1,625,155

3,111,775

2,537,011

CREDITORS

Amounts falling due within one year

6

253,805

137,089

NET CURRENT ASSETS

2,857,970

2,399,922

TOTAL ASSETS LESS CURRENT LIABILITIES

3,004,594

2,568,963

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

3,004,494

2,568,863

SHAREHOLDERS' FUNDS

3,004,594

2,568,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 January 2026 and were signed on its behalf by:

Dr A A Eskander - Director

Dr A Gorgy - Director

1.	STATUTORY INFORMATION

The Fertility Academy Limited 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.

Going concern

After reviewing the company's forecasts and projections, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover

Turnover represents invoiced medical treatment in the year, net of discounts.

Rendering of services

Revenue for providing services is recognised in the period when medical appointments are completed.

Tangible fixed assets

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

Short leasehold

-

20% straight line

IVF Unit

-

5% straight line

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

33.33% straight line

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to related parties.

The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

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.

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 16 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

IVF Unit

machinery

£

£

£

COST

At 1 May 2024

12,660

254,252

267,253

Additions

-

-

4,088

At 30 April 2025

12,660

254,252

271,341

DEPRECIATION

At 1 May 2024

7,596

124,913

239,477

Charge for year

2,532

12,935

7,967

At 30 April 2025

10,128

137,848

247,444

NET BOOK VALUE

At 30 April 2025

2,532

116,404

23,897

At 30 April 2024

5,064

129,339

27,776

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

213,092

25,026

772,283

Additions

-

-

4,088

At 30 April 2025

213,092

25,026

776,371

DEPRECIATION

At 1 May 2024

209,165

22,091

603,242

Charge for year

982

2,089

26,505

At 30 April 2025

210,147

24,180

629,747

NET BOOK VALUE

At 30 April 2025

2,945

846

146,624

At 30 April 2024

3,927

2,935

169,041

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

8,395

19,850

Other debtors

893,507

892,006

901,902

911,856

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

72,415

64,933

Taxation and social security

168,688

59,862

Other creditors

12,702

12,294

253,805

137,089

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

Dr A Gorgy

Balance outstanding at start of year

4,026

2,895

Amounts advanced

298

1,131

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,324

4,026