REGISTERED NUMBER: 08721431 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

I2U Learning Solutions PVT Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr S Banerji

Mrs C R Sindall

REGISTERED OFFICE:

112 The Avenue

Ealing

London

W13 8JX

REGISTERED NUMBER:

08721431 (England and Wales)

ACCOUNTANTS:

Litchfields

5 Luke Street

London

EC2A 4PX

FIXED ASSETS

Intangible assets

4

113,250

86,667

Tangible assets

5

23,848

32,713

Investments

6

16,180

16,180

153,278

135,560

CURRENT ASSETS

Debtors

109,680

164,208

Cash at bank

622,790

456,445

732,470

620,653

CREDITORS

Amounts falling due within one year

70,662

135,105

NET CURRENT ASSETS

661,808

485,548

TOTAL ASSETS LESS CURRENT LIABILITIES

815,086

621,108

PROVISIONS FOR LIABILITIES

5,962

8,178

NET ASSETS

809,124

612,930

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

809,024

612,830

SHAREHOLDERS' FUNDS

809,124

612,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

Dr S Banerji - Director

1.	STATUTORY INFORMATION

I2U Learning Solutions PVT Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software 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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

100,000

Additions

50,000

At 31 March 2025

150,000

AMORTISATION

At 1 April 2024

13,333

Amortisation for year

23,417

At 31 March 2025

36,750

NET BOOK VALUE

At 31 March 2025

113,250

At 31 March 2024

86,667

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

43,728

Disposals

(7,493

)

At 31 March 2025

36,235

DEPRECIATION

At 1 April 2024

11,015

Charge for year

8,865

Eliminated on disposal

(7,493

)

At 31 March 2025

12,387

NET BOOK VALUE

At 31 March 2025

23,848

At 31 March 2024

32,713

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

16,180

NET BOOK VALUE

At 31 March 2025

16,180

At 31 March 2024

16,180