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ACCENTUA LANGUAGE COMPANY LIMITED

Registered Number
08354811
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

ACCENTUA LANGUAGE COMPANY LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

FEDDEMA, Marc
HOLLINSHEAD, Leigh Anne
MACDONALD, Richard James

Registered Address

The Old Chapel Chapel Hill
Blunsdon
Swindon
SN26 7BL

Registered Number

08354811 (England and Wales)
ACCENTUA LANGUAGE COMPANY LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets31,0051,635
1,0051,635
Current assets
Debtors48,086109,080
Cash at bank and on hand240,060269,621
288,146378,701
Creditors amounts falling due within one year4(75,160)(117,327)
Net current assets (liabilities)212,986261,374
Total assets less current liabilities213,991263,009
Provisions for liabilities5(191)(338)
Net assets213,800262,671
Capital and reserves
Called up share capital102102
Profit and loss account213,698262,569
Shareholders' funds213,800262,671
The financial statements were approved and authorised for issue by the Board of Directors on 28 February 2025, and are signed on its behalf by:
HOLLINSHEAD, Leigh Anne
Director
Registered Company No. 08354811
ACCENTUA LANGUAGE COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20252024
Average number of employees during the year44
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 247,6137,613
At 31 January 257,6137,613
Depreciation and impairment
At 01 February 245,9785,978
Charge for year630630
At 31 January 256,6086,608
Net book value
At 31 January 251,0051,005
At 31 January 241,6351,635
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables14,12835,838
Amounts owed to related parties39,59239,592
Taxation and social security19,99040,696
Accrued liabilities and deferred income1,4501,201
Total75,160117,327
5.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)191338
Total191338