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Company registration number: 07851296
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2024
| LINGUARAMA HOLLAND LIMITED
LINGUARAMA HOLLAND LIMITED REGISTERED NUMBER:07851296 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 209,083 |  | 169,278 |
Cash at bank and in hand |  | 35,380 |  | 26,844 |
|  | 244,463 |  | 196,122 |
Creditors: amounts falling due within one year | 5 | (154,858) |  | (154,471) |
Net current assets |  |  | 89,605 |  | 41,651
Total assets less current liabilities |  |  | 89,605 |  | 41,651
Creditors: amounts falling due after more than one year | 6 |  | (38,709) |  | (60,578)
Net assets/(liabilities) |  |  | 50,896 |  | (18,927)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Foreign exchange reserve |  |  | 4,862 |  | 4,074
Profit and loss account |  |  | 46,033 |  | (23,002)
|  |  | 50,896 |  | (18,927)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M Van Os
Director
Date: 12 March 2026
The notes on pages 3 to 5 form part of these financial statements. Page 1
LINGUARAMA HOLLAND LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Foreign exchange reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 October 2021 | 1 | 3,229 | (19,897) | (16,667)
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (3,105) | (3,105)
Currency translation differences | - | 845 | - | 845
At 1 October 2023 | 1 | 4,074 | (23,002) | (18,927)
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 69,035 | 69,035
Currency translation differences | - | 788 | - | 788
At 30 September 2024 | 1 | 4,862 | 46,033 | 50,896
| The notes on pages 3 to 5 form part of these financial statements.
Page 2
LINGUARAMA HOLLAND LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. | General information
Linguarama Holland Limited is a private company limited by shares, incorporated in England and Wales. The address of its registered office and principal place of business is 20 Farringdon Street, 11th Floor, London, EC4A 4AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The Company has net assets of £50,896 (2023: net liabilities of £18,927). In the year ended 30 September 2024 the Company made a net profit of £69,035 (2023: loss of £3,105). The financial statements have been prepared on a going concern basis, which assumes the company will continue to trade in operational existence for the foreseeable future. Marcus Evans Holdings (IOM) Ltd has also confirmed that it will currently continue to provide financial resources as may be required for the Company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements. At the time of approving the financial statements, the directors have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and Company also has group financial support available in case of financial difficulties. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional currency is Euro. This differs from the presentational currency which is GBP. The reason for the difference is that the Euro is the currency of the primary economic environment in which it operates. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 3
LINGUARAMA HOLLAND LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue arises from the provision of services in respect of management and arrangement of executive llanguage training courses. Revenue is measured at the fair value of the consideration received or receivable and represents amounts for the provision of services in the normal course of business, net of discounts and other sales-related taxes. Revenue is recognised at the completion of the conference, untill which point the amounts invoiced are recorded as deferred income.
| 2.5 | Event related expenses
Directly attributable event expenses are recognised in the year in which the event has been completed. Expenses that relate to an event taking place in a subsequent financial year but paid prior to the year end are recorded as prepayments in the statement of financial position.
| 2.6 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
The average number of employees during the year was 3 (2023 - 5). Page 4
LINGUARAMA HOLLAND LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 111,761 | 108,595
| Amounts owed by group undertakings | 89,381 | 50,437
| Other debtors | 2,038 | 2,126
| Prepayments and accrued income | 5,903 | 8,120
|  | 209,083 | 169,278
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 3,560 | 1,600
| Other taxation and social security | 44,199 | 48,577
| Other creditors | 2,896 | 15,311
| Accruals and deferred income | 104,203 | 88,983
|  | 154,858 | 154,471
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other taxation and social security | 38,709 | 60,578
|  | 38,709 | 60,578
7. | Parent Company
The parent company of the smallest group of which the company is a member and for which group accounts are prepared is Marcus Evans Conferences Ltd, the address of its registered office is 20 Farringdon Street, 11th Floor, London, EC4A 4AB.
8. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified. The audit report was signed on 12 March 2026 by Andrew Cook FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
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