Company Registration No. 06828084 (England and Wales)
Fertility Plus Ltd
Unaudited accounts
for the year ended 28 February 2026
Fertility Plus Ltd
Unaudited accounts
Contents
Fertility Plus Ltd
Company Information
for the year ended 28 February 2026
Directors
Dr Anil Gudi
Dr Amit Shah
Company Number
06828084 (England and Wales)
Registered Office
92 Harley Street
London
W1G 7HU
England
Accountants
Embee Oak
Unit 14 Mill Stream Lodge
Uxbridge Road
Rickmansworth
Herts
WD3 8JQ
Fertility Plus Ltd
Statement of financial position
as at 28 February 2026
Tangible assets
32,389
38,464
Cash at bank and in hand
690,667
391,331
Creditors: amounts falling due within one year
(990,649)
(154,094)
Net current assets
512,095
677,597
Net assets
544,484
716,061
Called up share capital
402
402
Profit and loss account
544,082
715,659
Shareholders' funds
544,484
716,061
For the year ending 28 February 2026 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by
Dr Anil Gudi
Director
Company Registration No. 06828084
Fertility Plus Ltd
Notes to the Accounts
for the year ended 28 February 2026
Fertility Plus Ltd is a private company, limited by shares, registered in England and Wales, registration number 06828084. The registered office is 92 Harley Street, London, W1G 7HU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
(Leasehold improvements) - 10% SL
Fixtures & fittings
15% RB
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Fertility Plus Ltd
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
73,807
22,288
34,495
130,590
Disposals
-
20,300
-
20,300
At 28 February 2026
73,807
42,588
39,215
155,610
At 1 March 2025
71,839
5,572
14,715
92,126
Charge for the year
491
4,179
6,125
10,795
On disposals
-
20,300
-
20,300
At 28 February 2026
72,330
30,051
20,840
123,221
At 28 February 2026
1,477
12,537
18,375
32,389
At 28 February 2025
1,968
16,716
19,780
38,464
Amounts falling due within one year
Other debtors
398,186
440,360
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
154,267
140,246
Other creditors
5,846
4,847
Allotted, called up and fully paid:
402 Ordinary shares of £1 each
402
402
Fertility Plus Ltd
Notes to the Accounts
for the year ended 28 February 2026
8
Operating lease commitments
2026
2025
At 28 February 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
372,726
362,367
Later than one year and not later than five years
1,495,657
1,483,594
Later than five years
399,356
761,273
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans to directors
114,942
266,977
251,540
130,379
Loans to directors
214,299
290,817
251,540
253,576
329,241
557,794
503,080
383,955
10
Average number of employees
During the year the average number of employees was 18 (2025: 18).