Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01380461 Ms Jeannette Collier Odile Bertin-Faull iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01380461 2024-12-31 01380461 2025-12-31 01380461 2025-01-01 2025-12-31 01380461 frs-core:CurrentFinancialInstruments 2025-12-31 01380461 frs-core:MotorVehicles 2025-01-01 2025-12-31 01380461 frs-core:RevaluationReserve 2024-12-31 01380461 frs-core:RevaluationReserve 2025-12-31 01380461 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01380461 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 01380461 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01380461 frs-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 01380461 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01380461 frs-bus:SmallEntities 2025-01-01 2025-12-31 01380461 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01380461 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01380461 frs-bus:Director1 2025-01-01 2025-12-31 01380461 frs-bus:Director2 2025-01-01 2025-12-31 01380461 frs-countries:EnglandWales 2025-01-01 2025-12-31 01380461 2023-12-31 01380461 2024-12-31 01380461 2024-01-01 2024-12-31 01380461 frs-core:CurrentFinancialInstruments 2024-12-31 01380461 frs-core:RevaluationReserve 2024-12-31 01380461 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01380461
Conference Interpreters Limited
Financial Statements
For The Year Ended 31 December 2025
Applewood LLP
Conference Interpreters Limited
Contents
Contents

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

Page 1
Conference Interpreters Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01380461

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 4,565 |  | 30,987 |
Cash at bank and in hand |  | 29,597 |  | 40,683 |
|  | 34,162 |  | 71,670 |
Creditors: Amounts Falling Due Within One Year | 5 | (20,679 ) |  | (55,917 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,483 |  | 15,753
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,483 |  | 15,753
NET ASSETS |  |  | 13,483 |  | 15,753
RESERVES
Revaluation reserve | 6 |  | 1,500 |  | 1,500
Income and Expenditure Account |  |  | 11,983 |  | 14,253
MEMBERS' FUNDS |  |  | 13,483 |  | 15,753

For the year ending 31 December 2025 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 Income and Expenditure Account.
On behalf of the board

Ms Jeannette Collier Director
25/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Conference Interpreters Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Conference Interpreters Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 01380461 . The registered office is 71-75 Shelton Street 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:

Motor Vehicles | Fully written off

2.4. 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 surplus.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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 surplus. 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 surplus 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 surplus will be available to allow all or part of the asset to be recovered.
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 asset reflects 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 surplus or deficit, 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.
Page 2
Page 3
Conference Interpreters Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,315 |  | 31,737
Prepayments and accrued income | (750 ) |  | (750 )
| 4,565 |  | 30,987

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,965 |  | 709
Amounts Owed to Members | 13,530 |  | 40,242
VAT | 306 |  | 13,966
Accruals and deferred income | 3,878 |  | 1,000
| 20,679 |  | 55,917

6. Reserves

| Revaluation reserve | Income and Expenditure Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 1,500 | 14,253
Loss for the year and total comprehensive income | - | (2,270 )
As at 31 December 2025 | 1,500 | 11,983

7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 3