KESAR LEARNING LTD

KESAR LEARNING LTD
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

KESAR LEARNING LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Current assets
Debtors		1,059	100
Cash at bank and in hand		173,923	72,109
		174,982	72,209
Creditors: amount falling due within one year		(153,564)	(72,061)
Net current assets		21,418	148

Total assets less current liabilities		21,418	148
Net assets		21,418	148

Capital and reserves
Called up share capital	3	100	100
Profit and loss account		21,318	48
Shareholders' funds		21,418	148

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.

Director's 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 director acknowledges 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 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 director on 24 December 2025 and were signed by:

-------------------------------
Ruchi GOTHI
Director

1

KESAR LEARNING LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

KESAR LEARNING LTD is a private company, limited by shares, registered in England and Wales, registration number 14757891, registration address 26 Barnhurst Path, Watford, WD19 6TT.

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.

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

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

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

3.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 14757891
England and Wales
KESAR LEARNING LTD

Abridged Accounts

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