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.

The 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.

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.

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 amounts 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.

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.

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:

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.

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.

The 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 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.

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.

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

The secured debt included within other creditors is a hire purchase contract of £nil (2024: £4,717) and was secured over a company asset.

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 (2024: £151,243 ) and voted a dividend to Burmanovak Limited of £11,400 (2024: £100,000). At the year end, the balance owed by Burmanovak Limited was £301,349 (2024: £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 transactions are related as the directors of Business Language Services Limited and Burmanoak Limited and are also directors of Business Language Services Limited. Burmanovak Limited is also the parent company of Business Language Services Limited.

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.