The Fertility Support Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05823626

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		44		2,828
Tangible Assets	5		4		6

			48		2,834
CURRENT ASSETS
Debtors	6	48,250		48,150
Cash at bank and in hand		10,735		3,308

		58,985		51,458
Creditors: Amounts Falling Due Within One Year	7	(14,181 )		(12,379 )

NET CURRENT ASSETS (LIABILITIES)			44,804		39,079

TOTAL ASSETS LESS CURRENT LIABILITIES			44,852		41,913

NET ASSETS			44,852		41,913

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			44,850		41,911

SHAREHOLDERS' FUNDS			44,852		41,913

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The Fertility Support Company Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Naava Abrahams

Director

17/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Fertility Support Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05823626 . The registered office is Staple House, 5 Eleanor's Cross, Dunstable, Bedfordshire, LU6 1SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existance for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.5. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are patents and licenses. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% reducing balance

2.7. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

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The Fertility Support Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.9. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 1)

4. Intangible Assets

	Goodwill	Intellectual Property	Total
	£	£	£
Cost
As at 1 April 2025	53,260	2,424	55,684

As at 31 March 2026	53,260	2,424	55,684

Amortisation
As at 1 April 2025	50,597	2,259	52,856
Provided during the period	2,663	121	2,784

As at 31 March 2026	53,260	2,380	55,640

Net Book Value
As at 31 March 2026	-	44	44

As at 1 April 2025	2,663	165	2,828

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	500

As at 31 March 2026	500

Depreciation
As at 1 April 2025	494
Provided during the period	2

As at 31 March 2026	496

Net Book Value
As at 31 March 2026	4

As at 1 April 2025	6

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The Fertility Support Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by participating interests	35,203	35,203
Other debtors	13,047	12,947

	48,250	48,150

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to participating interests	10,497	10,397
Other creditors	256	26
Taxation and social security	3,428	1,956

	14,181	12,379

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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