Birthrate Plus Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09354728 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JANUARY 2025 TO 31 MARCH 2026

FOR

BIRTHRATE PLUS ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R P Griffin

Mrs M Washbrook

M Ball

Mrs P Nightingale

A M Orves

Miss B Nazmeen

REGISTERED OFFICE:

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

REGISTERED NUMBER:

09354728 (England and Wales)

ACCOUNTANTS:

Sexty & Co

Chartered Certified Accountants

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

FIXED ASSETS

Intangible assets

5

31,933

Tangible assets

6

5,923

2,777

Investments

7

24,000

61,856

58,710

CURRENT ASSETS

Debtors

8

182,960

105,840

Cash at bank and in hand

1,767,947

1,183,504

1,950,907

1,289,344

CREDITORS

Amounts falling due within one year

9

624,538

295,617

NET CURRENT ASSETS

1,326,369

993,727

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,388,225

1,052,437

PROVISIONS FOR LIABILITIES

1,500

850

NET ASSETS

1,386,725

1,051,587

CAPITAL AND RESERVES

Called up share capital

50,000

Capital redemption reserve

10

20,000

Retained earnings

10

1,316,725

981,587

SHAREHOLDERS' FUNDS

1,386,725

1,051,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 22 May 2026 and were signed on its behalf by:

Mrs M Washbrook - Director

1.	STATUTORY INFORMATION

Birthrate Plus Associates 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

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

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Length of reporting period changes

The company has changed its accounting reference date from 31 December 2025 to 31 March 2026 in order to align with the UK financial year. Therefore, the financial statements have been produced for a 15 month period running from from 01 January 2025 to 31 March 2026. The comparative figures shown for the year ended 31 December 2024 are for a period of 12 months, and so are not entirely comparable.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 6 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 March 2026

31,933

NET BOOK VALUE

At 31 March 2026

31,933

At 31 December 2024

31,933

6.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

10,690

Additions

6,914

Disposals

(3,631

)

At 31 March 2026

13,973

DEPRECIATION

At 1 January 2025

7,913

Charge for period

3,049

Eliminated on disposal

(2,912

)

At 31 March 2026

8,050

NET BOOK VALUE

At 31 March 2026

5,923

At 31 December 2024

2,777

7.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 March 2026

24,000

NET BOOK VALUE

At 31 March 2026

24,000

At 31 December 2024

24,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Trade debtors

182,960

105,840

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

Trade creditors

4,642

-

Tax

121,100

61,500

Social security and other taxes

14,489

-

VAT

106,550

56,128

Other creditors

15,600

-

Accruals and deferred income

362,157

177,989

624,538

295,617

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 January 2025

981,587

20,000

1,001,587

Profit for the period

385,138

Dividends

(50,000

)

(50,000

)

At 31 March 2026

1,316,725

20,000

1,336,725