Company registration number 05146317 (England and Wales)
FORUM LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
FORUM LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
FORUM LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
430,648
438,462
Current assets
Debtors
5
7,678
18,086
Cash at bank and in hand
5,930
2,308
13,608
20,394
Creditors: amounts falling due within one year
6
(124,730)
(127,639)
Net current liabilities
(111,122)
(107,245)
Total assets less current liabilities
319,526
331,217
Creditors: amounts falling due after more than one year
7
(61,367)
(79,740)
Net assets
258,159
251,477
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
258,158
251,476
Total equity
258,159
251,477

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 31 October 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 member has 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.

FORUM LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 13 March 2026 and are signed on its behalf by:
E Walker
Director
Company Registration No. 05146317
FORUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Forum Limited is a private company limited by shares incorporated in England and Wales. The registered office is North House, 198 High Street, Tonbridge, Kent, TN9 1BE.

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 at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

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 - freehold
2% straight line basis on the freehold building
Fixtures, fittings & equipment
20% straight line basis

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
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company only has financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.

Bank loans are initially recorded at the transaction price including transaction costs.

Subsequently, they are measured at amortised cost using the effective interest rate method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

FORUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
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.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 3 (2024 - 3).

2025
2024
Number
Number
Total
3
3
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
140,429
Amortisation and impairment
At 1 November 2024 and 31 October 2025
140,429
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
FORUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024 and 31 October 2025
586,072
29,431
615,503
Depreciation and impairment
At 1 November 2024
151,076
25,965
177,041
Depreciation charged in the year
7,814
-
0
7,814
At 31 October 2025
158,890
25,965
184,855
Carrying amount
At 31 October 2025
427,182
3,466
430,648
At 31 October 2024
434,996
3,466
438,462
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,621
12,368
Other debtors
4,057
5,718
7,678
18,086
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
19,017
22,636
Amounts owed to group undertakings
15,178
15,886
Corporation tax
15,758
19,069
Other taxation and social security
9,689
8,308
Other creditors
65,088
61,740
124,730
127,639
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
61,367
79,740
Creditors which fall due after five years are payable as follows:
Payable by instalments
13,171
21,631
FORUM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
7
Creditors: amounts falling due after more than one year
(Continued)
- 6 -

The bank loan is secured by a legal mortgage on 15 Lime Tree Walk, Sevenoaks, Kent (the company's

freehold property) and by legal charges over the balance of the company's assets.

8
Parent company

The immediate and ultimate parent company is Talk Languages Limited, a company registered in England and Wales.

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