Acorah Software Products - Accounts Production 16.8.310 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 SC336144 Mr A Wood Ms R Vontobel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC336144 2025-01-31 SC336144 2026-01-31 SC336144 2025-02-01 2026-01-31 SC336144 frs-core:CurrentFinancialInstruments 2026-01-31 SC336144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-02-01 2026-01-31 SC336144 frs-core:FurnitureFittings 2026-01-31 SC336144 frs-core:FurnitureFittings 2025-02-01 2026-01-31 SC336144 frs-core:FurnitureFittings 2025-01-31 SC336144 frs-core:OtherResidualIntangibleAssets 2026-01-31 SC336144 frs-core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 SC336144 frs-core:OtherResidualIntangibleAssets 2025-01-31 SC336144 frs-core:ShareCapital 2026-01-31 SC336144 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC336144 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC336144 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 SC336144 frs-bus:SmallEntities 2025-02-01 2026-01-31 SC336144 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 SC336144 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC336144 frs-bus:Director1 2025-02-01 2026-01-31 SC336144 frs-bus:Director2 2025-02-01 2026-01-31 SC336144 frs-countries:Scotland 2025-02-01 2026-01-31 SC336144 2024-01-31 SC336144 2025-01-31 SC336144 2024-02-01 2025-01-31 SC336144 frs-core:CurrentFinancialInstruments 2025-01-31 SC336144 frs-core:ShareCapital 2025-01-31 SC336144 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: SC336144
Linguatext Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Linguatext Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Linguatext Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: SC336144

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 460 |  | 613
Tangible Assets | 5 |  | 4,183 |  | 1,364
|  |  | 4,643 |  | 1,977
CURRENT ASSETS
Debtors | 6 | 30,654 |  | 33,997 |
Cash at bank and in hand |  | 43,928 |  | 77,875 |
|  | 74,582 |  | 111,872 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,103 ) |  | (13,778 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 67,479 |  | 98,094
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 72,122 |  | 100,071
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (795 ) |  | (259 )
NET ASSETS |  |  | 71,327 |  | 99,812
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 71,326 |  | 99,811
SHAREHOLDERS' FUNDS |  |  | 71,327 |  | 99,812

Page 1
Page 2
Linguatext Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board

Mr A Wood Director | Ms R Vontobel Director
6 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Linguatext Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Linguatext Limited is a private company, limited by shares, incorporated in Scotland, registered number SC336144 . The registered office is 3 Beaufort Road , Edinburgh, EH9 1AG.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trade Marks. They are amortised to profit and loss account over their estimated economic life of ten years.
2.4. 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:

Fixtures & Fittings | 25% Reducing Balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 3
Page 4
Linguatext Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 February 2025 | 4,276
As at 31 January 2026 | 4,276
Amortisation
As at 1 February 2025 | 3,663
Provided during the period | 153
As at 31 January 2026 | 3,816
Net Book Value
As at 31 January 2026 | 460
As at 1 February 2025 | 613

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 February 2025 | 5,537
Additions | 4,233
As at 31 January 2026 | 9,770
Depreciation
As at 1 February 2025 | 4,173
Provided during the period | 1,414
As at 31 January 2026 | 5,587

...CONTINUED
Page 4
Page 5
Linguatext Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026 | 4,183
As at 1 February 2025 | 1,364

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 28,671 |  | 32,335
Other debtors | 1,983 |  | 1,662
| 30,654 |  | 33,997

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 740 |  | 1,367
Other creditors | 6,363 |  | 3,860
Taxation and social security | - |  | 8,551
| 7,103 |  | 13,778

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Contingent Liabilities
The Issued Share Capital of Linguatext Ltd has been acquired by an Employee Ownership Trust Linguatext Trustees Ltd. Linguatext Ltd has a Contingent Liability to meet all the expenditure of Linguatext Trustees Ltd who is contractually obliged to pay for the Issued Share Capital of the company.
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