NAUTILUS LEARNING & DEVELOPMENT LTD

NAUTILUS LEARNING & DEVELOPMENT LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Balance sheet	2
Notes to the financial statements	3

NAUTILUS LEARNING & DEVELOPMENT LTD Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of NAUTILUS LEARNING & DEVELOPMENT LTD for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NAUTILUS LEARNING & DEVELOPMENT LTD for the year ended 31 March 2025 which comprise of 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 company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of NAUTILUS LEARNING & DEVELOPMENT LTD, as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of NAUTILUS LEARNING & DEVELOPMENT LTD and state those matters that we have agreed to state to the Board of Directors of NAUTILUS LEARNING & DEVELOPMENT LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NAUTILUS LEARNING & DEVELOPMENT LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that NAUTILUS LEARNING & DEVELOPMENT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of NAUTILUS LEARNING & DEVELOPMENT LTD.You consider that NAUTILUS LEARNING & DEVELOPMENT LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of NAUTILUS LEARNING & DEVELOPMENT LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2025. .................................................... I Owarish & Co Accountants Limited 1 Cheapside North Circular Road London N13 5ED 16 December 2025 1

NAUTILUS LEARNING & DEVELOPMENT LTD
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of NAUTILUS LEARNING & DEVELOPMENT LTD for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NAUTILUS LEARNING & DEVELOPMENT LTD for the year ended 31 March 2025 which comprise of 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 company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of NAUTILUS LEARNING & DEVELOPMENT LTD, as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of NAUTILUS LEARNING & DEVELOPMENT LTD and state those matters that we have agreed to state to the Board of Directors of NAUTILUS LEARNING & DEVELOPMENT LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NAUTILUS LEARNING & DEVELOPMENT LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that NAUTILUS LEARNING & DEVELOPMENT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of NAUTILUS LEARNING & DEVELOPMENT LTD.You consider that NAUTILUS LEARNING & DEVELOPMENT LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of NAUTILUS LEARNING & DEVELOPMENT LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2025.

....................................................

I Owarish & Co Accountants Limited
1 Cheapside
North Circular Road
London
N13 5ED
16 December 2025

1

NAUTILUS LEARNING & DEVELOPMENT LTD
Balance Sheet
As at 31 March 2025

	2025 £	2024 £
Current assets
Cash at bank and in hand	(280)	958
Net current assets	(280)	958

Total assets less current liabilities	(280)	958
Net assets	(280)	958

Capital and reserves
Profit and loss account	(280)	958
Members' funds	(280)	958

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 16 December 2025 and were signed on its behalf by:

-------------------------------
GILCHRIST Winston Livingston
Director

2

NAUTILUS LEARNING & DEVELOPMENT LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

NAUTILUS LEARNING & DEVELOPMENT LTD is a private company, limited by guarantee, registered in England and Wales, registration number 13288694, registration address 35 RICHMOND AVENUE, LONDON ENGLAND, E4 9RR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3

Registered Number: 13288694
England and Wales
NAUTILUS LEARNING & DEVELOPMENT LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025