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Registered number: 02167993
AYURVEDA LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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AYURVEDA LIMITED
REGISTERED NUMBER: 02167993
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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AYURVEDA LIMITED
REGISTERED NUMBER: 02167993
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.
Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 5 form part of these financial statements.
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AYURVEDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Ayurveda Limited is a private company, limited by shares, incorporated in England and Wales, registered number 02167993. The registered office is Beacon House, 1 Willow Walk, Skelmersdale, Lancashire, WN8 6UR.
The financial statements are rounded to the nearest pound sterling.
The significant accounting policies applied in the presentation of these financial statements are set out below:
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared on a basis other than the going concern basis, as described in note 2.2, and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
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Basis of preparation and cessation of going concern
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The financial statements have not been prepared on a going concern basis.
The Company ceased trading prior to the current financial year and had no active operations during the year ended 31 December 2025. The directors concluded that the Company had no realistic prospect of recommencing trade and would be unable to meet its obligations to creditors in full.
Subsequent to the year end, the Company entered a formal insolvency process and insolvency practitioners were appointed on 23 July 2026.
As a result, the directors consider it inappropriate to prepare the financial statements on the going concern basis. The financial statements have therefore been prepared on an alternative basis which reflects the expected realisation of assets and settlement of liabilities in the course of the insolvency process of the Company.
At 31 December 2025 the Company had net liabilities of £189,118 and insufficient funds to meet creditor claims in full. The principal liabilities comprise customer deposits received in advance, trade creditors, a bank loan and amounts due to related parties.
Assets have been stated at their estimated recoverable amounts and liabilities have been recognised and measured having regard to the anticipated costs and obligations arising from the insolvency process.
There remains uncertainty regarding the ultimate level of creditor claims that will be admitted and the costs of the insolvency process. Accordingly, the final outcome may differ from the amounts included in these financial statements.
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AYURVEDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Creditors: Amounts falling due within one year
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Customer deposits received in advance
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Amounts owed to group undertakings
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Other taxation and social security
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Accruals and deferred income
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AYURVEDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Related party transactions
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Included in other creditors is an amount of £7,000 (2024 - £7,000) due to be repaid to Dr Warburton, a director. This amount is unsecured, interest free and repayable upon demand.
Included in other creditors is an amount of £24,735 (2024 - £7,110) due to be repaid to Maharishi Foundation, the parent charity.
During the year, Maharishi Foundation paid certain administrative and professional costs on behalf of the Company due to the Company's inability to meet those costs as they fell due. The value of such costs amounted to £2,268.
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Post balance sheet events
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Subsequent to the year end, on 23 July 2026 the Company entered administration and Richard Bloomfield of FRP Advisory Ltd was appointed as administrator.
As the extent and timing of insolvency process costs had not been determined at the balance sheet date, no provision has been recognised in these financial statements. The Company had ceased trading prior to the year end and the directors had concluded that there was no realistic prospect of the Company returning to profitable operations.
Accordingly, the financial statements have been prepared on a basis consistent with the expected realisation of assets and settlement of liabilities through the insolvency process.
The ultimate controlling party is Maharishi Foundation by virtue of its majority ownership of the issued Ordinary Shares in the company.
Ayurveda Limited is included in the consolidated group accounts of the Maharishi Foundation, and copies can be obtained at the head office Maharishi Foundation, Maharishi Peace Palace, Gardenia Close, Rendlesham, Suffolk.
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