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Registered Number: 09802038
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 December 2024

for

ART OF LIVING EDUCATION UK LIMITED

Art Of Living Education UK Limited
Contents Page
For the year ended 31 December 2024
Directors Niravta Mathur
Sooksham DHIMAN
Katja GREGL
Registered Number 09802038
Registered Office 1st Floor
85 Great Portland Street
London
W1W 7LT
Accountants Mahendra Bagrecha
Sambhav Management Limited
90 Eastleigh Road
Heald Green
SK8 3EJ
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 December 2024
Principal activities
Principal activity of the company during the financial year was of Educational support services
Directors
The directors who served the company throughout the year were as follows:
Karen Hill
Niravta Mathur
Bhavesh Sanghrajka
Christoph Glaser
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Niravta Mathur
Director

Date approved: 25 September 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Mahendra Bagrecha
31 December 2024



....................................................
Mahendra Bagrecha
Sambhav Management Limited
90 Eastleigh Road
Heald Green
SK8 3EJ
25 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 526    641 
526    641 
Current assets      
Debtors 4 2,235    26,355 
Cash at bank and in hand 175,236    192,473 
177,471    218,828 
Creditors: amount falling due within one year 5 (14,963)   (59,043)
Net current assets 162,508    159,785 
 
Total assets less current liabilities 163,034    160,426 
Net assets 163,034    160,426 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 162,934    160,326 
Shareholders' funds 163,034    160,426 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:


-------------------------------
Niravta Mathur
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 January 2023 113,458  113,458 
Profit for the year 66,868  66,868 
Total comprehensive income for the year -  66,868  66,868 
Dividends (20,000) (20,000)
Shares redeemed 100  100 
Total investments by and distributions to owners 100  (20,000) (19,900)
At 31 December 2023 100  160,326  160,426 
At 01 January 2024 160,326  160,326 
Profit for the year 2,608  2,608 
Total comprehensive income for the year -  2,608  2,608 
Shares redeemed 100  100 
Total investments by and distributions to owners 100  -  100 
At 31 December 2024 100  162,934  163,034 
5
General Information
Art Of Living Education UK Limited is a private company, limited by shares, registered in England and Wales, registration number 09802038, registration address 1st Floor, 85 Great Portland Street, London, W1W 7LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 18% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2024 1,890    1,890 
Additions -    - 
Disposals -    - 
At 31 December 2024 1,890    1,890 
Depreciation
At 01 January 2024 1,249    1,249 
Charge for year 115    115 
On disposals -    - 
At 31 December 2024 1,364    1,364 
Net book values
Closing balance as at 31 December 2024 526    526 
Opening balance as at 01 January 2024 641    641 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 136    4,581 
Prepayments & Accrued Income 2,500    0 
Other Debtors (401)   21,774 
2,235    26,355 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 2,920    33,623 
Corporation Tax 598    12,301 
Accrued Expenses 6,093    3,400 
Other Creditors 1    0 
VAT 5,351    9,719 
14,963    59,043 

6