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Company Registration No. 09500529 (England and Wales)
The Art Of Learning International Ltd Unaudited accounts for the year ended 31 December 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of The Art Of Learning International 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 The Art Of Learning International Ltd for the year ended 31 December 2024 as set out on pages 3 - 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
CFO360 Advisors Ltd Chartered Accountants 483 Green Lanes London N13 4BS 26 September 2025
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The Art Of Learning International Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
323 
753 
Current assets
Debtors
5
374,945 
89,146 
Cash at bank and in hand
249,993 
279,224 
624,938 
368,370 
Creditors: amounts falling due within one year
6
(160,201)
(137,104)
Net current assets
464,737 
231,266 
Net assets
465,060 
232,019 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
465,059 
232,018 
Shareholders' funds
465,060 
232,019 
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 his 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 26 September 2025 and were signed on its behalf by
Georgios Ntervakos Director Company Registration No. 09500529
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The Art Of Learning International Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
The Art Of Learning International Ltd is a private company, limited by shares, registered in England and Wales, registration number 09500529. The registered office is 71-75 SHELTON STREET, COVENT GARDEN, LONDON, WC2H 9JQ, United Kingdom.
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
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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:
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
1,291 
11,344 
12,635 
At 31 December 2024
1,291 
11,344 
12,635 
Depreciation
At 1 January 2024
538 
11,344 
11,882 
Charge for the year
430 
- 
430 
At 31 December 2024
968 
11,344 
12,312 
Net book value
At 31 December 2024
323 
- 
323 
At 31 December 2023
753 
- 
753 
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The Art Of Learning International Ltd Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,112 
7,020 
Trade debtors
371,833 
82,126 
374,945 
89,146 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,078 
38,486 
Taxes and social security
133,444 
85,832 
Other creditors
25,679 
12,786 
160,201 
137,104 
7
Loans to directors
None
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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