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Company registration number: 07851296







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2022


LINGUARAMA HOLLAND LIMITED






































img03a9.png                        

 


LINGUARAMA HOLLAND LIMITED
 


 
COMPANY INFORMATION


Director
M Van Os 




Company secretary
M P Studd



Registered number
07851296



Registered office
Magnus House
7th Floor

3 Lower Thames Street

London

EC3R 6HE




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


LINGUARAMA HOLLAND LIMITED
 



CONTENTS



Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6


 


LINGUARAMA HOLLAND LIMITED
REGISTERED NUMBER:07851296



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2022

As restated
2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
242,371
159,771

Cash at bank and in hand
  
3,490
7,450

  
245,861
167,221

Creditors: amounts falling due within one year
 5 
(180,685)
(194,261)

Net current assets/(liabilities)
  
 
 
65,176
 
 
(27,040)

Total assets less current liabilities
  
65,176
(27,040)

Creditors: amounts falling due after more than one year
 6 
(81,843)
(12,597)

  

Net liabilities
  
(16,667)
(39,637)


Capital and reserves
  

Called up share capital 
  
1
1

Foreign exchange reserve
  
3,229
3,931

Profit and loss account
  
(19,897)
(43,569)

  
(16,667)
(39,637)


The financial statements have been prepared 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 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 statement of comprehensive income 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: 



................................................
M Van Os
Director

Date: 18 September 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 1

 


LINGUARAMA HOLLAND LIMITED
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2022


Called up share capital
Foreign exchange reserve
Profit and loss account
Total equity

£
£
£
£


At 1 October 2020
1
(8,104)
(18,865)
(26,968)


Comprehensive income for the year

Loss for the year
-
-
(24,704)
(24,704)

Currency translation differences
-
12,035
-
12,035



At 1 October 2021 (as previously stated)
1
3,931
(55,015)
(51,083)

Prior year adjustment - correction of error
-
-
11,446
11,446


At 1 October 2021 (as restated)
1
3,931
(43,569)
(39,637)


Comprehensive income for the year

Profit for the year
-
-
23,672
23,672

Currency translation differences
-
(702)
-
(702)


At 30 September 2022
1
3,229
(19,897)
(16,667)


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


LINGUARAMA HOLLAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

1.


General information

Linguarama Holland Limited is a private company limited by shares, incorporated in England and Wales. The address of its registered office and principal places of business can be found on the company information page. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company has net liabilities of £16,667 (2021 - £39,637). However, for the year ended 30 September 2022 the Company made a net profit of £23,672 (2021 - made a net loss of £24,704).
The financial statements have been prepared on a going concern basis, which assumes the company will continue to trade in operational existence for the foreseeable future.
Marcus Evans Holdings (IOM) Ltd has also confirmed that it will currently continue to provide financial resources as may be required for the Company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements.
At the time of approving the financial statements, the directors have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and Company also has group financial support available in case of financial difficulties. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional currency is Euro. This differs from the presentational currency which is GBP. The reason for the difference is that the Euro is the currency of the primary economic environment in which it operates.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 


LINGUARAMA HOLLAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)

 
2.4

Revenue

Revenue arises from the provision of services in respect of management and arrangement of executive llanguage training courses. Revenue is measured at the fair value of the consideration received or receivable and represents amounts for the provision of services in the normal course of business, net of discounts and other sales-related taxes.
Revenue is recognised at the completion of the conference, untill which point the amounts invoiced are recorded as deferred income. 

  
2.5

Event related expenses

Directly attributable event expenses are recognised in the year in which the event has been completed. Expenses that relate to an event taking place in a subsequent financial year but paid prior to the year end are recorded as prepayments in the statement of financial position.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.7

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average number of employees during the year was 6 (2021 - 6)

Page 4

 


LINGUARAMA HOLLAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

4.


Debtors

2022
2021
£
£


Trade debtors
84,303
61,344

Amounts owed by group undertakings
145,983
92,427

Other debtors
2,154
387

Prepayments and accrued income
9,931
5,613

242,371
159,771



5.


Creditors: Amounts falling due within one year

As restated
2022
2021
£
£

Trade creditors
1,488
3,048

Other taxation and social security
50,151
105,230

Other creditors
18,735
17,631

Accruals and deferred income
110,311
68,352

180,685
194,261



6.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Other taxation and social security
81,843
12,597

81,843
12,597



7.


Prior year adjustment

A prior year adjustment has been recognised to reduce other creditors and pensions costs, due to the September 2021 pension costs being incorrectly posted twice in the profit and loss. The value of other creditors has reduced by £11,446 as at 30 September 2021, with a corresponding reduction in cost of sales for the year ending 30 September 2021. Brought forward reserves at 1 October 2021 have therefore reduced by the corresponding amount.


8.


Parent company

The parent company of the smallest and largest group of which the company is a member and for which group accounts are prepared is Marcus Evans Conferences Ltd, the address of its registered office is Magnus House, 7th Floor, 3 Lower Thames Street, London, EC3R 6HE. 

Page 5

 


LINGUARAMA HOLLAND LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

9.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2022 was unqualified.

The audit report was signed on 20 September 2024 by Andrew Cook FCA (Senior statutory auditor) on behalf of Menzies LLP.

 
Page 6