2023-09-012024-08-312024-08-31false02847847The London Language Factory 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The London Language Factory Ltd

Registered Number
02847847
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

The London Language Factory Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Alena Jones
Roger Jones

Company Secretary

Roger Jones

Registered Address

Whitebrook House
Islet Park
Maidenhead
SL6 8LE

Registered Number

02847847 (England and Wales)
The London Language Factory Ltd
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets331,58446,077
Investments48,0298,029
39,61354,106
Current assets
Debtors51,610,1991,881,899
Cash at bank and on hand63,74242,746
1,673,9411,924,645
Creditors amounts falling due within one year6(198,637)(372,158)
Net current assets (liabilities)1,475,3041,552,487
Total assets less current liabilities1,514,9171,606,593
Provisions for liabilities8(7,896)(11,935)
Net assets1,507,0211,594,658
Capital and reserves
Called up share capital100100
Profit and loss account1,506,9211,594,558
Shareholders' funds1,507,0211,594,658
The financial statements were approved and authorised for issue by the Board of Directors on 12 February 2025, and are signed on its behalf by:
Roger Jones
Director
Registered Company No. 02847847
The London Language Factory Ltd
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from sale of goods
Turnover from the rendering of services is recognised as the contractual activity progresses. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings5
Vehicles4
Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
2.Average number of employees

20242023
Average number of employees during the year34
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 September 2327,4076,77094,343128,520
Additions--1,0831,083
At 31 August 2427,4076,77095,426129,603
Depreciation and impairment
At 01 September 23-6,74875,69582,443
Charge for year-2215,55415,576
At 31 August 24-6,77091,24998,019
Net book value
At 31 August 2427,407-4,17731,584
At 31 August 2327,4072218,64846,077
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 September 238,0298,029
At 31 August 248,0298,029
Net book value
At 31 August 248,0298,029
At 31 August 238,0298,029

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,608,7591,868,569
Other debtors1,440222
Total1,610,1991,868,791
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables46,352205,071
Bank borrowings and overdrafts63150
Taxation and social security18,62857,748
Other creditors125,58599,923
Accrued liabilities and deferred income7,4419,366
Total198,637372,158
7.Creditors: amounts due after one year
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)7,89611,935
Total7,89611,935