Company Registration No. 05919851 (England and Wales)
LONDON WOMEN'S CLINIC
(DARLINGTON) LIMITED
ANNUAL REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 9
LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
435,080
248,871
Current assets
Stocks
76,717
81,187
Debtors
6
1,173,625
1,148,684
Cash at bank and in hand
474,717
111,822
1,725,059
1,341,693
Creditors: amounts falling due within one year
7
(1,105,186)
(890,040)
Net current assets
619,873
451,653
Total assets less current liabilities
1,054,953
700,524
Provisions for liabilities
(92,578)
(45,559)
Net assets
962,375
654,965
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
962,275
654,865
Total equity
962,375
654,965

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
K Ahuja
N Macklon
Director
Director
Company registration number 05919851 (England and Wales)
LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 November 2023
100
723,732
723,832
Year ended 31 October 2024:
Profit and total comprehensive income for the year
-
660,128
660,128
Dividends
-
(728,995)
(728,995)
Balance at 31 October 2024
100
654,865
654,965
Year ended 31 October 2025:
Profit and total comprehensive income for the year
-
762,275
762,275
Dividends
-
(454,865)
(454,865)
Balance at 31 October 2025
100
962,275
962,375
LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

London Women's Clinic (Darlington) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 113-115 Harley Street, London, W1G 6AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 4 ‘Statement of Financial Position’: Reconciliation of the opening and closing number of shares;

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of J D Healthcare Limited. These consolidated financial statements are available from its registered office, 113-115 Harley Street, London, W1G 6AP.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, however, the lease regarding space at Woodlands Hospital has not yet been formally renewed thereby creating an uncertainty. The directors however believe this is merely a timing issue and formality and t hus continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents revenue from the sale of medical facilities and services, along with the revenue from contracts for the storage of gametes.

LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

Revenue from the sale of medical facilities and services is recognised when the significant risks and rewards of the services has passed to the buyer, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the storage of gametes is recognised by reference to the period of storage.

1.4
Intangible fixed assets - goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life, which is now fully amortised.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold building improvements
Over the remaining life of the lease
Plant and machinery
10 years straight line
Fixtures, fittings and equipment
10 years straight line
Fixtures and fittings
10 years straight line
Computer equipment
3 years straight line
Other IT equipment
3 years straight line
Small furniture
10 years straight line
Artwork
10 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and net realisable value and are consumable items utilised during procedures.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
2
Judgements and key sources of estimation uncertainty
(Continued)
- 7 -
Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Deferred income

Where an invoice has been raised but the service has yet to be provided, the directors defer an estimated amount of the income to represent the period in which the services will be provided.

With regard to storage fees provided by the Company, income has been deferred depending on which month the invoice was raised in, with the invoices raised covering a period of one year.

Useful lives of assets

The directors have considered the useful economic life of the fixed assets and on that basis have estimated the depreciation rate that should be used by the Company. Where new information becomes available in this regard the Directors consider the materiality of any potential adjustments and where necessary revise their useful economic life assessment.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
(348,939)
Amortisation and impairment
At 1 November 2024 and 31 October 2025
(348,939)
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Artwork
Total
£
£
£
£
Cost
At 1 November 2024
284,398
705,253
-
0
989,651
Additions
-
0
245,568
550
246,118
Disposals
-
0
(90,761)
-
0
(90,761)
Transfers
-
0
(6,357)
-
0
(6,357)
At 31 October 2025
284,398
853,703
550
1,138,651
Depreciation and impairment
At 1 November 2024
276,613
464,167
-
0
740,780
Depreciation charged in the year
2,123
55,483
32
57,638
Eliminated in respect of disposals
-
0
(90,761)
-
0
(90,761)
Transfers
-
0
(4,086)
-
0
(4,086)
At 31 October 2025
278,736
424,803
32
703,571
Carrying amount
At 31 October 2025
5,662
428,900
518
435,080
At 31 October 2024
7,785
241,086
-
0
248,871
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
267,929
284,059
Amounts owed by group undertakings
821,375
795,433
Other debtors
84,321
69,192
1,173,625
1,148,684
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
435,591
230,227
Other creditors
669,595
659,813
1,105,186
890,040
LONDON WOMEN'S CLINIC (DARLINGTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 9 -
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Carol Cheesman
Statutory Auditor:
Cheesmans
Date of audit report:
20 May 2026
9
Financial commitments, guarantees and contingent liabilities

There is a fixed and floating charge between the companies of the J D Healthcare Group under the terms of which amounts due to HSBC Bank Plc are secured on the assets of all group companies. There have been no instances in the year or to date whereby the obligations under this debenture have been breached and therefore this debenture is not currently enforceable.

The company participates in a cross guarantee with other companies in the group and associated companies. There is a composite company unlimited multilateral guarantee between J D Healthcare Limited, The Bridge Centre Limited and HSBC Bank Plc, whereby amounts due to and from HSBC Bank Plc can be offset.

10
Related party transactions

Transactions with related parties

The company has taken advantage of the exemptions available whereby it has not disclosed transactions with the parent company, the ultimate parent company, or any wholly owned subsidiary undertakings of the group.

11
Ultimate parent company

The parent company of London Women's Clinic (Darlington) Limited is Harley Street Women's Clinic Limited. The registered office of Harley Street Women's Clinic Limited is 113-115 Harley Street, London, W1G 6AP.

The ultimate parent company of London Women’s Clinic (Darlington) Limited is J D Healthcare Limited. The registered office of J D Healthcare Limited is 113-115 Harley Street, London, W1G 6AP.

2025-10-31 2024-11-01 false false false 20 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity K Ahuja D Williams N Macklon G Christie 05919851 2024-11-01 2025-10-31 05919851 2025-10-31 05919851 2024-10-31 05919851 core:LandBuildings 2025-10-31 05919851 core:OtherPropertyPlantEquipment 2025-10-31 05919851 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2025-10-31 05919851 core:LandBuildings 2024-10-31 05919851 core:OtherPropertyPlantEquipment 2024-10-31 05919851 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2024-10-31 05919851 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 05919851 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 05919851 core:WithinOneYear 2025-10-31 05919851 core:WithinOneYear 2024-10-31 05919851 core:CurrentFinancialInstruments 2025-10-31 05919851 core:CurrentFinancialInstruments 2024-10-31 05919851 core:ShareCapital 2025-10-31 05919851 core:ShareCapital 2024-10-31 05919851 core:RetainedEarningsAccumulatedLosses 2025-10-31 05919851 core:RetainedEarningsAccumulatedLosses 2024-10-31 05919851 core:ShareCapital 2023-10-31 05919851 core:RetainedEarningsAccumulatedLosses 2023-10-31 05919851 2023-10-31 05919851 bus:Director1 2024-11-01 2025-10-31 05919851 bus:Director3 2024-11-01 2025-10-31 05919851 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 05919851 2023-11-01 2024-10-31 05919851 core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 05919851 core:Goodwill 2024-11-01 2025-10-31 05919851 core:LandBuildings core:LongLeaseholdAssets 2024-11-01 2025-10-31 05919851 core:LeaseholdImprovements 2024-11-01 2025-10-31 05919851 core:PlantMachinery 2024-11-01 2025-10-31 05919851 core:FurnitureFittings 2024-11-01 2025-10-31 05919851 core:ComputerEquipment 2024-11-01 2025-10-31 05919851 core:MotorVehicles 2024-11-01 2025-10-31 05919851 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-11-01 2025-10-31 05919851 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2024-11-01 2025-10-31 05919851 core:NetGoodwill 2024-10-31 05919851 core:NetGoodwill 2025-10-31 05919851 core:NetGoodwill 2024-10-31 05919851 core:LandBuildings 2024-10-31 05919851 core:OtherPropertyPlantEquipment 2024-10-31 05919851 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2024-10-31 05919851 2024-10-31 05919851 core:LandBuildings 2024-11-01 2025-10-31 05919851 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 05919851 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05919851 bus:FRS102 2024-11-01 2025-10-31 05919851 bus:Audited 2024-11-01 2025-10-31 05919851 bus:Director2 2024-11-01 2025-10-31 05919851 bus:CompanySecretary1 2024-11-01 2025-10-31 05919851 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05919851 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP