REGISTERED NUMBER: 10610197 (England and Wales)

FLAIR TRANSLATIONS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs R L Elliott

REGISTERED OFFICE:

2 Hill View Road

Ross-on-Wye

Herefordshire

HR9 7EY

REGISTERED NUMBER:

10610197 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

3,935

Tangible assets

5

1

442

1

4,377

CURRENT ASSETS

Debtors

6

2,838

3,217

Cash at bank

89

712

2,927

3,929

CREDITORS

Amounts falling due within one year

7

2,918

2,127

NET CURRENT ASSETS

9

1,802

TOTAL ASSETS LESS CURRENT LIABILITIES

10

6,179

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

-

6,169

SHAREHOLDERS' FUNDS

10

6,179

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

Mrs R L Elliott - Director

1.	STATUTORY INFORMATION

Flair Translations Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is being amortised on a straight line basis over its estimated useful of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

41,978

Disposals

(41,978

)

At 31 March 2026

-

AMORTISATION

At 1 March 2025

38,043

Amortisation for period

3,935

Eliminated on disposal

(41,978

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 28 February 2025

3,935

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

2,191

Disposals

(2,191

)

At 31 March 2026

-

DEPRECIATION

At 1 March 2025

1,749

Charge for period

119

Eliminated on disposal

(1,869

)

At 31 March 2026

(1

)

NET BOOK VALUE

At 31 March 2026

1

At 28 February 2025

442

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

3,217

Other debtors

2,838

-

2,838

3,217

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

2,438

1,669

Other creditors

480

458

2,918

2,127

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026 and the year ended 28 February 2025:

2026

2025

£

£

Mrs R L Elliott

Balance outstanding at start of period

-

-

Amounts advanced

26,733

-

Amounts repaid

(23,895

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

2,838

-

The advances to directors were repaid in full within nine months of the year end.