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REGISTERED NUMBER: 00239143 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

THEOSOPHY COMPANY,LIMITED

THEOSOPHY COMPANY,LIMITED (REGISTERED NUMBER: 00239143) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| THEOSOPHY COMPANY,LIMITED |

COMPANY INFORMATION

for the Year Ended 31 December 2024

| DIRECTORS: | Ms L L Gray

| S A Levey

| J A Muratore

| Ms M L Webb

| W F Windham

| SECRETARY: | W F Windham

| REGISTERED OFFICE: | 62 Queens Gardens

| London

| W2 3AH

| REGISTERED NUMBER: | 00239143 (England and Wales)

| ACCOUNTANTS: | Stein Richards

| Chartered Accountants

| 10 London Mews

| Paddington

| LONDON

| W2 1HY

THEOSOPHY COMPANY,LIMITED (REGISTERED NUMBER: 00239143) |

BALANCE SHEET

31 December 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,901,406 |  | 6,901,875 |  |

Investments | 5 | 120,095 |  | 133,428 |  |

7,021,501 |  | 7,035,303 |  |

CURRENT ASSETS

Debtors | 6 | 7,060 |  | 8,233 |  |

Investments | 7 | 600,000 |  | 600,000 |  |

Cash at bank | 64,369 |  | 44,197 |  |

671,429 |  | 652,430 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,584 |  | 5,877 |  |

NET CURRENT ASSETS | 667,845 |  | 646,553 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,689,346 |  | 7,681,856 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (147,855 | ) | (158,187 | ) |

PROVISIONS FOR LIABILITIES | (1,583,449 | ) | (1,274,166 | ) |

NET ASSETS | 5,958,042 |  | 6,249,503 |  |

RESERVES

Revaluation reserve | 10 | 5,464,108 |  | 5,464,108 |  |

Income and expenditure account | 493,934 |  | 785,395 |  |

5,958,042 |  | 6,249,503 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 surplus or deficit 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.

THEOSOPHY COMPANY,LIMITED (REGISTERED NUMBER: 00239143) |

BALANCE SHEET - continued

31 December 2024

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 Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

Ms M L Webb - Director

THEOSOPHY COMPANY,LIMITED (REGISTERED NUMBER: 00239143) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Theosophy Company,Limited is a private company, limited by guarantee , 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 as modified by the revaluation of certain assets.

| Turnover

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

| Tangible fixed assets

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

| Freehold property | - | 4% straight line

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to related parties.

| The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

| 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

THEOSOPHY COMPANY,LIMITED (REGISTERED NUMBER: 00239143) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2023 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2024

| and 31 December 2024 | 6,900,000 |  | 30,973 |  | 6,930,973 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 29,098 |  | 29,098 |  |

| Charge for year | - |  | 469 |  | 469 |  |

| At 31 December 2024 | - |  | 29,567 |  | 29,567 |  |

| NET BOOK VALUE

| At 31 December 2024 | 6,900,000 |  | 1,406 |  | 6,901,406 |  |

| At 31 December 2023 | 6,900,000 |  | 1,875 |  | 6,901,875 |  |

| Cost or valuation at 31 December 2024 is represented by:

| Fixtures |

| Freehold |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| Valuation in 2015 | 5,838,274 |  | - |  | 5,838,274 |  |

| Valuation in 2020 | 900,000 |  | - |  | 900,000 |  |

| Cost | 161,726 |  | 30,973 |  | 192,699 |  |

6,900,000 |  | 30,973 |  | 6,930,973 |  |

| If Freehold and buildings had not been revalued they would have been included at the following historical cost:

| 31.12.24 |  | 31.12.23

£ | £ |

| Cost | 161,726 |  | - |  |

| Aggregate depreciation | 161,726 |  | - |  |

| Value of land in freehold land and buildings | 3,000,000 |  | - |  |

| Freehold land and buildings were valued on an open market basis on 31 December 2024 by the councillors .

THEOSOPHY COMPANY,LIMITED (REGISTERED NUMBER: 00239143) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2024

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2024 | 133,428 |  |

| Disposals | (13,333 | ) |

| At 31 December 2024 | 120,095 |  |

| NET BOOK VALUE

| At 31 December 2024 | 120,095 |  |

| At 31 December 2023 | 133,428 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Other debtors | 7,060 |  | 8,233 |  |

7. | CURRENT ASSET INVESTMENTS

| 31.12.24 |  | 31.12.23

£ | £ |

| National Savings Income Bonds | 600,000 |  | 600,000 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | - |  | 1 |  |

| Taxation and social security | 145 |  | - |  |

| Other creditors | 3,439 |  | 5,876 |  |

3,584 |  | 5,877 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Diane C.Myers Bequest | 147,855 |  | 158,187 |  |

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2024

| and 31 December 2024 | 5,464,108 |  |