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Company Registration No. 12369738 (England and Wales)
ISM EDUTECH (UK) LTD Unaudited accounts for the year ended 31 December 2024
ISM EDUTECH (UK) LTD Unaudited accounts Contents
Page
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ISM EDUTECH (UK) LTD Company Information for the year ended 31 December 2024
Director
Monisha CHAUDHARY
Company Number
12369738 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ISM EDUTECH (UK) LTD for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ISM EDUTECH (UK) LTD for the year ended 31 December 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
HLA Accountants Chartered Certified Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY 24 March 2025
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ISM EDUTECH (UK) LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
750 
1,000 
Current assets
Debtors
41,274 
31,274 
Cash at bank and in hand
25,035 
30,747 
66,309 
62,021 
Creditors: amounts falling due within one year
(2,500)
(7,261)
Net current assets
63,809 
54,760 
Net assets
64,559 
55,760 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
64,459 
55,660 
Shareholders' funds
64,559 
55,760 
For the year ending 31 December 2024 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 director acknowledges her 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 and authorised for issue on 24 March 2025 and were signed on its behalf by
Monisha CHAUDHARY Director Company Registration No. 12369738
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ISM EDUTECH (UK) LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ISM EDUTECH (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 12369738. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Government grants
Government grants in relation to job retention scheme tangible are credited to profit and loss account , whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Trading activity is
Educational support services
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ISM EDUTECH (UK) LTD Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,250 
At 31 December 2024
1,250 
Depreciation
At 1 January 2024
250 
Charge for the year
250 
At 31 December 2024
500 
Net book value
At 31 December 2024
750 
At 31 December 2023
1,000 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
41,174 
31,174 
Amounts falling due after more than one year
Other debtors
100 
100 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,500 
5,027 
Loans from directors
- 
2,234 
2,500 
7,261 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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