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Registered Number: 04545688
England and Wales

 

 

 

VANDU LANGUAGE SERVICES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 429,593    20,808 
429,593    20,808 
Current assets      
Debtors: amounts falling due within one year 737,234    414,365 
Cash at bank and in hand 250,499    713,798 
987,733    1,128,163 
Creditors: amount falling due within one year (326,052)   (263,618)
Net current assets 661,681    864,545 
 
Total assets less current liabilities 1,091,274    885,353 
Net assets 1,091,274    885,353 
 

Capital and reserves
     
Called up share capital 100    1 
Profit and loss account 1,091,174    885,352 
Shareholders' funds 1,091,274    885,353 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 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 board of directors on 04 October 2024 and were signed on its behalf by:


-------------------------------
Ms M Ghebreweldi
Director
1
General Information
Vandu Language Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04545688, registration address 36 St Nicholas Lane, Lewes, East Sussex, BN7 2JZ.

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
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings 0% Straight Line
Plant and Machinery 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 9 (2022 : 7).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 30,753    30,753 
Additions  
Disposals  
At 31 December 2023 30,753    30,753 
Amortisation
At 01 January 2023 30,753    30,753 
Charge for year  
On disposals  
At 31 December 2023 30,753    30,753 
Net book values
At 31 December 2023  
At 31 December 2022  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Investment properties   Total
  £   £   £   £
At 01 January 2023 20,500    11,730      32,230 
Additions     408,862    408,862 
Disposals      
At 31 December 2023 20,500    11,730    408,862    441,092 
Depreciation
At 01 January 2023   11,499      11,499 
Charge for year      
On disposals      
At 31 December 2023   11,499      11,499 
Net book values
Closing balance as at 31 December 2023 20,500    231    408,862    429,593 
Opening balance as at 01 January 2023 20,500    308      20,808 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 January 2023 105,000    105,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals (105,000)   (105,000)
At 31 December 2023  

2