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Registered Number: 15261916


 

 

 

LINGUACULTURE LTD



Abridged Accounts
 


Period of accounts

Start date: 06 November 2023

End date: 30 November 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
RBConsultant
30 November 2024



....................................................

RBConsultant

215 Surbiton Hill Park

London
KT5 8EN
02 August 2025
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 55,358 
Tangible fixed assets 4 6,977 
62,335 
Current assets    
Creditors: amount falling due within one year (99,986)
Net current assets (99,986)
 
Total assets less current liabilities (37,651)
Net assets (37,651)
 

Capital and reserves
   
Called up share capital 1 
Profit and loss account (37,652)
Shareholders' funds (37,651)
 


For the period ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 director on 02 August 2025 and were signed by:


-------------------------------
Hajar REISI
Director
2
General Information
LINGUACULTURE LTD is a private company, limited by shares, registered in , registration number 15261916, registration address 167-169 GREAT PORTLAND STREET, 5TH FLOOR LONDON, W1W 5PF.

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.
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.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 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:
Fixtures and Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.

Average number of employees

Average number of employees during the period was 1.
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 06 November 2023  
Additions 55,358    55,358 
Disposals  
At 30 November 2024 55,358    55,358 
Amortisation
At 06 November 2023  
Charge for period  
On disposals  
At 30 November 2024  
Net book values
At 30 November 2024 55,358    55,358 
At 05 November 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 06 November 2023    
Additions 1,837    6,884    8,721 
Disposals    
At 30 November 2024 1,837    6,884    8,721 
Depreciation
At 06 November 2023    
Charge for period 367    1,377    1,744 
On disposals    
At 30 November 2024 367    1,377    1,744 
Net book values
Closing balance as at 30 November 2024 1,470    5,507    6,977 
Opening balance as at 06 November 2023    


3