THE BIRTH COMPANY LIMITED

• ⚠

  Material uncertainty over going concern

  On 1 April 2025, the assets and trade of The Birth Company Limited were acquired by HCA International Limited. Following the acquisition, The Birth Company Limited ceased trading operations. Management has indicated their intention to liquidate the entity in the near future. However, this process is contingent upon confirmation from the legal department that all contractual obligations of The Birth Company Limited have been properly terminated and all outstanding amounts have been settled. At present, the timing of the liquidation remains uncertain, as discussions with third parties are ongoing to ensure full resolution of contractual matters and any associated settlements. Given these circumstances, management considers it appropriate to prepare the financial statements on a basis other than going concern. There were no adjustments to the financial statements warranted by the basis other than going concern.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Latest accounts filed cover 2024-12-31; financial figures currently reflect up to 2021-04-30.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“On 1 April 2025, the assets and trade of The Birth Company Limited were acquired by HCA International Limited. Following the acquisition, The Birth Company Limited ceased trading operations. Management has indicated their intention to liquidate the entity in the near future. However, this process is contingent upon confirmation from the legal department that all contractual obligations of The Birth Company Limited have been properly terminated and all outstanding amounts have been settled. At present, the timing of the liquidation remains uncertain, as discussions with third parties are ongoing to ensure full resolution of contractual matters and any associated settlements. Given these circumstances, management considers it appropriate to prepare the financial statements on a basis other than going concern. There were no adjustments to the financial statements warranted by the basis other than going concern.”

Significant events

• “Effective 1 April 2025, the trade and assets of the Birth Company Limited were acquired by HCA International Limited. The Birth Company Limited became non-trading.”
• “Management has indicated their intention to liquidate the entity in the near future.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

2

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  +45.6%

  £609,685 → £887,865

• Net assets

  +32.7%

  £449,476 → £596,634

• Employees

  +33.3%

  15 → 20

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers