REGISTERED NUMBER: 07311743 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

WOMEN'S HEALTH BRIGHTON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs T Mason

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

07311743 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

179,302

178,917

Investments

5

4

4

179,306

178,921

CURRENT ASSETS

Debtors

6

2,847

435

Cash at bank and in hand

13,526

23,524

16,373

23,959

CREDITORS

Amounts falling due within one year

7

33,675

36,602

NET CURRENT LIABILITIES

(17,302

)

(12,643

)

TOTAL ASSETS LESS CURRENT LIABILITIES

162,004

166,278

CREDITORS

Amounts falling due after more than one year

8

(132,740

)

(140,100

)

PROVISIONS FOR LIABILITIES

(1,076

)

(979

)

NET ASSETS

28,188

25,199

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

9

1,426

1,426

Retained earnings

26,760

23,771

SHAREHOLDERS' FUNDS

28,188

25,199

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 15 September 2026 and were signed by:

Mrs T Mason - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents sales of services and is recognised at the point the customer is entitled to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% straight line

Plant and machinery

-

25% straight line

Fixtures and fittings

-

25% straight line

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year 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 taxation is provided in full on timing differences which represent a liability at the balance sheet date, at rates expected to apply when they crystallise based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements. Deferred tax assets and liabilities are not discounted.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST OR VALUATION

At 1 April 2025

163,636

11,364

8,114

Additions

-

-

902

At 31 March 2026

163,636

11,364

9,016

DEPRECIATION

At 1 April 2025

-

-

6,768

Charge for year

-

-

954

At 31 March 2026

-

-

7,722

NET BOOK VALUE

At 31 March 2026

163,636

11,364

1,294

At 31 March 2025

163,636

11,364

1,346

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

476

11,453

195,043

Additions

-

1,248

2,150

At 31 March 2026

476

12,701

197,193

DEPRECIATION

At 1 April 2025

476

8,882

16,126

Charge for year

-

811

1,765

At 31 March 2026

476

9,693

17,891

NET BOOK VALUE

At 31 March 2026

-

3,008

179,302

At 31 March 2025

-

2,571

178,917

Freehold property is shown at the most recent valuation. Any aggregate surplus or deficit arising from change in fair value is recognised in other comprehensive income.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

4

NET BOOK VALUE

At 31 March 2026

4

At 31 March 2025

4

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

2,499

-

Prepayments

348

435

2,847

435

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

13,415

13,415

Tax

14,215

13,057

Social security and other taxes

-

1,767

Other creditors

4,978

5,882

Pensions payable

167

-

Directors' loan accounts

468

2,081

Accrued expenses

432

400

33,675

36,602

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

13,415

13,415

Bank loans - 2-5 years

38,633

39,974

Bank loans more 5 yr by instal

80,692

86,711

132,740

140,100

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

80,692

86,711

9.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

1,426

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, Mrs T Mason decreased her loan to the company. As at 31 March 2026, the company owed her £468 (2025: £2,082). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, the company paid Mrs T Mason rent amounting to £840 (2025: £840) as a result of utilising office space within her home.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs T Mason.

This was by virtue of her 100% holding of the issued share capital.