Language Is Everything Limited

	Page
Company Information	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—6

Page 1

Page 2

Abridged Balance Sheet

As At 30 June 2025

Abridged Balance Sheet

Registered number: 03464388

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		36,389		36,639

			36,389		36,639
CURRENT ASSETS
Debtors		868,102		776,092
Cash at bank and in hand		178,075		228,576

		1,046,177		1,004,668
Creditors: Amounts Falling Due Within One Year		(550,394 )		(513,993 )

NET CURRENT ASSETS (LIABILITIES)			495,783		490,675

TOTAL ASSETS LESS CURRENT LIABILITIES			532,172		527,314

NET ASSETS			532,172		527,314

CAPITAL AND RESERVES
Called up share capital	6		300		300
Share premium account			79,615		79,615
Other reserves			361		361
Profit and Loss Account			451,896		447,038

SHAREHOLDERS' FUNDS			532,172		527,314

Page 2

Page 3

Language Is Everything Limited

Abridged Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs C M Johnson MBE

Director

23rd September 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Language Is Everything Limited

Notes to the Abridged Financial Statements

For The Year Ended 30 June 2025

Notes to the Abridged Financial Statements

1. General Information

Language Is Everything Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03464388 . The registered office is 65 Castle Street , Hull, East Yorkshire, HU1 1SD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 4

Page 5

Language Is Everything Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.8. Intangible assets

Intangible assets are intially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2024: 26)

4. Intangible Assets

	Total
	£
Cost
As at 1 July 2024	6,000

As at 30 June 2025	6,000

Amortisation
As at 1 July 2024	6,000

As at 30 June 2025	6,000

Net Book Value
As at 30 June 2025	-

As at 1 July 2024	-

Page 5

Page 6

Language Is Everything Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 June 2025

5. Tangible Assets

	Total
	£
Cost
As at 1 July 2024	368,162
Additions	24,145

As at 30 June 2025	392,307

Depreciation
As at 1 July 2024	331,523
Provided during the period	24,395

As at 30 June 2025	355,918

Net Book Value
As at 30 June 2025	36,389

As at 1 July 2024	36,639

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
300 Ordinary Shares of £ 1.00 each	300	300

7. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Lisel Holdings Limited . Lisel Holdings Limited was incorporated in England and Wales. The ultimate controlling party is Mrs C Johnson .

Page 6

Director	Mrs C M Johnson MBE

Company Number	03464388

Registered Office	65 Castle Street
	Hull
	East Yorkshire
	HU1 1SD

Accountants	360 Accountants Limited
	19 Albion Street
	Hull
	East Yorkshire
	HU1 3TG

Bankers	The Co-operative Bank
	16 Saltergate
	Lincoln
	LN2 1DG