Breast Care Leicester Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Breast Care Leicester Limited

(Registration number: 11738683)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	4	234	312
Other financial assets	5	174,340	131,981
		174,574	132,293
Current assets
Debtors		7,713	3,405
Cash at bank and in hand		2,241	3,500
		9,954	6,905
Creditors: Amounts falling due within one year		(10,346)	(8,395)
Net current liabilities		(392)	(1,490)
Total assets less current liabilities		174,182	130,803
Provisions for liabilities		(7,204)	(4,223)
Net assets		166,978	126,580
Capital and reserves
Called up share capital		100	100
Profit and loss account		166,878	126,480
Total equity		166,978	126,580

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

	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Breast Care Leicester Limited

(Registration number: 11738683)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 10 September 2026 and signed on its behalf by:
 

Dr S M Pilgrim

Director

Breast Care Leicester Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

2	Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director has considered the financial position of the company in view of the results in the year ended 31 December 2025.

The company's ability to continue trading is reliant on the director, continuing to support the company through his directors' loan account. The director has agreed not to seek repayment of the amounts owed to him within 12 months of the date of the accounts where this would affect the company’s ability to trade.

The director has considered a period of 12 months from the date of approval of the financial statements and consider it appropriate to prepare the financial statements on the going concern basis.

Breast Care Leicester Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Prior period errors

Incorrect trade debtor balance in prior year

	Relating to the current period disclosed in these financial statements £	Relating to the prior period disclosed in these financial statements £	Relating to periods before the prior period disclosed in these financial statements £
Trade debtors	-	(5,273)	-
Turnover	-	(5,273)	-

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Page 4

Breast Care Leicester Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Asset class	Depreciation method and rate
Office equipment	20% straght line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Total £
Cost or valuation
At 1 January 2025	390
At 31 December 2025	390
Depreciation
At 1 January 2025	78
Charge for the year	78
At 31 December 2025	156
Carrying amount
At 31 December 2025	234
At 31 December 2024	312

5	Other financial assets (current and non-current)

	Total £
Non-current financial assets
Cost or valuation
At 1 January 2025	131,981
Fair value adjustments	15,131
Additions	105,144
Disposals	(77,916)
At 31 December 2025	174,340
Carrying amount
At 31 December 2025	174,340
At 31 December 2024	131,981