Company registration number 02861501 (England and Wales)
BUSINESS LANGUAGE SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
BUSINESS LANGUAGE SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BUSINESS LANGUAGE SERVICES LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,060
15,808
10,060
15,808
Current assets
Debtors
4
366,182
215,341
Cash at bank and in hand
1,163
68,073
367,345
283,414
Creditors: amounts falling due within one year
5
(129,018)
(83,436)
Net current assets
238,327
199,978
Total assets less current liabilities
248,387
215,786
Creditors: amounts falling due after more than one year
6
(43,797)
-
0
Provisions for liabilities
(2,379)
(3,497)
Net assets
202,211
212,289
Capital and reserves
Called up share capital
7
4
4
Profit and loss reserves
202,207
212,285
Total equity
202,211
212,289

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
Mr A P Burman
Director
Company Registration No. 02861501
BUSINESS LANGUAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

Business Language Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Part Ground Floor, James William House, 9 Museum Place, Cardiff, CF10 3BD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for services provided. For work in progress, an assessment is made to the extent which the revenue has been earned. This assessment takes into account the nature of the assignment and its stage of completion. Unbilled work in progress is included in debtors as accrued income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
over 5 years on a straight line basis
Office equipment
25% on reducing balance
Computer equipment
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

BUSINESS LANGUAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
11
3
Tangible fixed assets
Land and buildings Leasehold
Office equipment
Computer equipment
Total
£
£
£
£
Cost
At 29 February 2024
26,460
1,860
19,842
48,162
Additions
-
0
-
0
1,868
1,868
At 28 February 2025
26,460
1,860
21,710
50,030
Depreciation and impairment
At 29 February 2024
21,168
1,193
9,993
32,354
Depreciation charged in the year
5,292
167
2,157
7,616
At 28 February 2025
26,460
1,360
12,150
39,970
Carrying amount
At 28 February 2025
-
0
500
9,560
10,060
At 28 February 2024
5,292
667
9,849
15,808
BUSINESS LANGUAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
57,356
68,237
Amounts owed by group undertakings
301,349
128,476
Other debtors
7,477
18,628
366,182
215,341
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,786
-
0
Trade creditors
41,955
20,202
Amounts owed to group undertakings
5,556
-
0
Corporation tax
1,426
18,913
Other taxation and social security
53,231
22,753
Other creditors
22,064
21,568
129,018
83,436

The secured debt included within other creditors is a hire purchase contract of £nil (202 4: £4,717) and was secured over a company asset.

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
43,797
-
0
Creditors which fall due after five years are payable as follows:
Payable by instalments
3,905
-
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
4
4
4
4
BUSINESS LANGUAGE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 5 -
8
Related party transactions

The company operates a loan account with its parent company Burmanovak Limited. During the year, Business Language Services Limited made payments on behalf of Burmanovak Limited totalling £184,273 (202 4: £151,243 ) and voted a dividend to Burmanovak Limited of £11,400 (202 4: £10 0,000). At the year end, the balance owed by Burmanovak Limited was £301,349 (202 4: £128,476) and is included in debtors: amounts falling due within one year.

During the year the company sold services to Dixon Language Services Limted - a newly incorporated company in which the directors have a material business interest, The value of services was £15,000.

The company operates a loan account with Dixon Language Services Limited. At the year end date Business Language Services Limited owed Dixon Language Services Limited an amount of £5,556 included within creditors: due within one year.

The above transaction s are related as the directors of Business Language Services Limited and Burmanoak Limited and are also directors of Business Language Services Limited. B urmanovak Limited is also the parent company of Business Language Services Limited.

9
Parent company

The ultimate parent company is Burmanovak Limited. Their registered office is located at Part Ground Floor, James William House, 9 Museum Place, Cardiff, CF10 3BD.

The ultimate controlling party is Mr A P Burman by virtue of his majority shareholding in the parent company Burmanovak Ltd.

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