Registration number:
A.H. O'Neill Language Services Limited
for the Year Ended 31 October 2025
A.H. O'Neill Language Services Limited
Contents
|
Company Information |
|
|
Director's Report |
|
|
Accountants' Report |
|
|
Abridged Profit and Loss Account |
|
|
Statement of Comprehensive Income |
|
|
Abridged Balance Sheet |
|
|
Statement of Changes in Equity |
|
|
Notes to the Unaudited Abridged Financial Statements |
A.H. O'Neill Language Services Limited
Company Information
|
Director |
Ms Alison Henrietta O'Neill |
|
Registered office |
|
|
Accountants |
|
A.H. O'Neill Language Services Limited
Director's Report for the Year Ended 31 October 2025
The director presents her report and the abridged financial statements for the year ended 31 October 2025.
Director of the company
The director who held office during the year was as follows:
Principal activity
The principal activity of the company is the provision of translation services.
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
|
......................................... |
Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
A.H. O'Neill Language Services Limited
for the Year Ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A.H. O'Neill Language Services Limited for the year ended 31 October 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of A.H. O'Neill Language Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A.H. O'Neill Language Services Limited and state those matters that we have agreed to state to the Board of Directors of A.H. O'Neill Language Services Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.H. O'Neill Language Services Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A.H. O'Neill Language Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A.H. O'Neill Language Services Limited. You consider that A.H. O'Neill Language Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A.H. O'Neill Language Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
......................................
Cottingham
East Yorkshire
HU16 4JA
A.H. O'Neill Language Services Limited
Abridged Profit and Loss Account for the Year Ended 31 October 2025
|
Note |
2025 |
2024 |
|
|
Gross profit |
|
|
|
|
Administrative expenses |
( |
( |
|
|
Profit/(loss) before tax |
|
( |
|
|
Profit/(loss) for the financial year |
|
( |
The above results were derived from continuing operations.
The company has no recognised gains or losses for the year other than the results above.
A.H. O'Neill Language Services Limited
Statement of Comprehensive Income for the Year Ended 31 October 2025
|
2025 |
2024 |
|
|
Profit/(loss) for the year |
|
( |
|
Total comprehensive income for the year |
|
( |
A.H. O'Neill Language Services Limited
(Registration number: 04940452)
Abridged Balance Sheet as at 31 October 2025
|
Note |
2025 |
2024 |
|
|
Current assets |
|||
|
Debtors |
|
|
|
|
Cash at bank and in hand |
|
|
|
|
|
|
||
|
Accruals and deferred income |
( |
( |
|
|
Net assets |
|
|
|
|
Capital and reserves |
|||
|
Called up share capital |
1 |
1 |
|
|
Retained earnings |
4,992 |
4,199 |
|
|
Shareholders' funds |
4,993 |
4,200 |
For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
|
• |
|
|
• |
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.
Approved and authorised by the
|
......................................... |
A.H. O'Neill Language Services Limited
Statement of Changes in Equity for the Year Ended 31 October 2025
|
Share capital |
Retained earnings |
Total |
|
|
At 1 November 2024 |
|
|
|
|
Profit for the year |
- |
|
|
|
Dividends |
- |
( |
( |
|
At 31 October 2025 |
|
|
|
|
Share capital |
Retained earnings |
Total |
|
|
At 1 November 2023 |
|
|
|
|
Loss for the year |
- |
( |
( |
|
Dividends |
- |
( |
( |
|
At 31 October 2024 |
1 |
4,199 |
4,200 |
A.H. O'Neill Language Services Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025
|
General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
England
These financial statements were authorised for issue by the
|
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
|
Asset class |
Depreciation method and rate |
|
Office equipment |
10% on cost |
|
Fixtures and fittings |
15% on cost |
A.H. O'Neill Language Services Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
|
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
A.H. O'Neill Language Services Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025
|
Tangible assets |
|
Furniture, fittings and equipment |
Total |
|
|
Cost or valuation |
||
|
At 1 November 2024 |
|
|
|
At 31 October 2025 |
|
|
|
Depreciation |
||
|
At 1 November 2024 |
|
|
|
At 31 October 2025 |
|
|
|
Carrying amount |
||
|
At 31 October 2025 |
- |
- |
|
Share capital |
Allotted, called up and fully paid shares
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
1 |
|
1 |
|
Dividends |
Interim dividends paid
|
2025 |
2024 |
|||
|
Interim dividend of £ |
|
|
||
|
Related party transactions |
A.H. O'Neill Language Services Limited
Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025
Director's remuneration
The director's remuneration for the year was as follows:
|
2025 |
2024 |
|
|
Remuneration |
- |
|