BWR Gynaecology Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08201285

BWR Gynaecology Limited

Filleted Unaudited Abridged Financial Statements

31 October 2025

BWR Gynaecology Limited

Abridged Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		25,405	33,873

Current assets

Debtors	7,500	7,941
Cash at bank and in hand	140,891	150,827
	---------	---------
	148,391	158,768

Creditors: amounts falling due within one year	18,123		28,192
	---------		---------
Net current assets		130,268	130,576
		---------	---------
Total assets less current liabilities		155,673	164,449

Creditors: amounts falling due after more than one year	27,492	34,050
	---------	---------
Net assets	128,181	130,399
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	128,081	130,299
	---------	---------
Shareholders funds	128,181	130,399
	---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

BWR Gynaecology Limited

Abridged Statement of Financial Position (continued)

31 October 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 1 May 2026 , and are signed on behalf of the board by:

Dr B A Winter-Roach
Director

Company registration number: 08201285

BWR Gynaecology Limited

Notes to the Abridged Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 92B King Street, Knutsford, Cheshire, WA16 6ED.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover represents medical consultancy fees invoiced, which are outside the scope of Value Added Tax. Turnover is recognised on a strict time basis when each consultation has taken place.

Taxation

The taxation expense represents the current tax that is recognised on the taxable profit for the current and past periods. The tax is measured at the amounts of tax expected to be payable or recoverable using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

Tangible assets

Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation and any impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor vehicles	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at cost. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability with finance charges allocated on a straight line basis over the period of the lease.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	£
Cost
At 1 November 2024 and 31 October 2025	30,000
	--------
Amortisation
At 1 November 2024 and 31 October 2025	30,000
	--------
Carrying amount
At 31 October 2025	–
	--------
At 31 October 2024	–
	--------

6. Tangible assets

	£
Cost
At 1 November 2024 and 31 October 2025	52,875
	--------
Depreciation
At 1 November 2024	19,002
Charge for the year	8,468
	--------
At 31 October 2025	27,470
	--------
Carrying amount
At 31 October 2025	25,405
	--------
At 31 October 2024	33,873
	--------