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core:OtherReservesSubtotal 2025-03-31 07832073 core:RetainedEarningsAccumulatedLosses 2025-03-31 07832073 core:LandBuildings 2026-03-31 07832073 core:PlantMachinery 2026-03-31 07832073 core:Vehicles 2026-03-31 07832073 core:FurnitureFittings 2026-03-31 07832073 core:OfficeEquipment 2026-03-31 07832073 core:NetGoodwill 2026-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 07832073 core:ListedExchangeTraded 2026-03-31 07832073 core:UnlistedNon-exchangeTraded 2026-03-31 07832073 core:LandBuildings 2025-03-31 07832073 core:PlantMachinery 2025-03-31 07832073 core:Vehicles 2025-03-31 07832073 core:FurnitureFittings 2025-03-31 07832073 core:OfficeEquipment 2025-03-31 07832073 core:NetGoodwill 2025-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 07832073 core:ListedExchangeTraded 2025-03-31 07832073 core:UnlistedNon-exchangeTraded 2025-03-31 07832073 core:LandBuildings 2025-04-01 2026-03-31 07832073 core:PlantMachinery 2025-04-01 2026-03-31 07832073 core:Vehicles 2025-04-01 2026-03-31 07832073 core:FurnitureFittings 2025-04-01 2026-03-31 07832073 core:OfficeEquipment 2025-04-01 2026-03-31 07832073 core:NetGoodwill 2025-04-01 2026-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 07832073 core:ListedExchangeTraded 2025-04-01 2026-03-31 07832073 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 07832073 core:MoreThanFiveYears 2025-04-01 2026-03-31 07832073 core:Non-currentFinancialInstruments 2026-03-31 07832073 core:Non-currentFinancialInstruments 2025-03-31 07832073 dpl:CostSales 2025-04-01 2026-03-31 07832073 dpl:DistributionCosts 2025-04-01 2026-03-31 07832073 core:LandBuildings 2025-04-01 2026-03-31 07832073 core:PlantMachinery 2025-04-01 2026-03-31 07832073 core:Vehicles 2025-04-01 2026-03-31 07832073 core:FurnitureFittings 2025-04-01 2026-03-31 07832073 core:OfficeEquipment 2025-04-01 2026-03-31 07832073 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 07832073 core:NetGoodwill 2025-04-01 2026-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 07832073 dpl:GroupUndertakings 2025-04-01 2026-03-31 07832073 dpl:ParticipatingInterests 2025-04-01 2026-03-31 07832073 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 07832073 core:ListedExchangeTraded 2025-04-01 2026-03-31 07832073 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 07832073 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 07832073 dpl:CostSales 2024-04-01 2025-03-31 07832073 dpl:DistributionCosts 2024-04-01 2025-03-31 07832073 core:LandBuildings 2024-04-01 2025-03-31 07832073 core:PlantMachinery 2024-04-01 2025-03-31 07832073 core:Vehicles 2024-04-01 2025-03-31 07832073 core:FurnitureFittings 2024-04-01 2025-03-31 07832073 core:OfficeEquipment 2024-04-01 2025-03-31 07832073 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 07832073 core:NetGoodwill 2024-04-01 2025-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 07832073 dpl:GroupUndertakings 2024-04-01 2025-03-31 07832073 dpl:ParticipatingInterests 2024-04-01 2025-03-31 07832073 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 07832073 core:ListedExchangeTraded 2024-04-01 2025-03-31 07832073 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 07832073 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 07832073 core:NetGoodwill 2026-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 07832073 core:LandBuildings 2026-03-31 07832073 core:PlantMachinery 2026-03-31 07832073 core:Vehicles 2026-03-31 07832073 core:FurnitureFittings 2026-03-31 07832073 core:OfficeEquipment 2026-03-31 07832073 core:AfterOneYear 2026-03-31 07832073 core:WithinOneYear 2026-03-31 07832073 core:ListedExchangeTraded 2026-03-31 07832073 core:UnlistedNon-exchangeTraded 2026-03-31 07832073 core:ShareCapital 2026-03-31 07832073 core:SharePremium 2026-03-31 07832073 core:RevaluationReserve 2026-03-31 07832073 core:OtherReservesSubtotal 2026-03-31 07832073 core:RetainedEarningsAccumulatedLosses 2026-03-31 07832073 core:NetGoodwill 2025-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 07832073 core:LandBuildings 2025-03-31 07832073 core:PlantMachinery 2025-03-31 07832073 core:Vehicles 2025-03-31 07832073 core:FurnitureFittings 2025-03-31 07832073 core:OfficeEquipment 2025-03-31 07832073 core:AfterOneYear 2025-03-31 07832073 core:WithinOneYear 2025-03-31 07832073 core:ListedExchangeTraded 2025-03-31 07832073 core:UnlistedNon-exchangeTraded 2025-03-31 07832073 core:ShareCapital 2025-03-31 07832073 core:SharePremium 2025-03-31 07832073 core:RevaluationReserve 2025-03-31 07832073 core:OtherReservesSubtotal 2025-03-31 07832073 core:RetainedEarningsAccumulatedLosses 2025-03-31 07832073 core:NetGoodwill 2024-03-31 07832073 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 07832073 core:LandBuildings 2024-03-31 07832073 core:PlantMachinery 2024-03-31 07832073 core:Vehicles 2024-03-31 07832073 core:FurnitureFittings 2024-03-31 07832073 core:OfficeEquipment 2024-03-31 07832073 core:AfterOneYear 2024-03-31 07832073 core:WithinOneYear 2024-03-31 07832073 core:ListedExchangeTraded 2024-03-31 07832073 core:UnlistedNon-exchangeTraded 2024-03-31 07832073 core:ShareCapital 2024-03-31 07832073 core:SharePremium 2024-03-31 07832073 core:RevaluationReserve 2024-03-31 07832073 core:OtherReservesSubtotal 2024-03-31 07832073 core:RetainedEarningsAccumulatedLosses 2024-03-31 07832073 core:AfterOneYear 2025-04-01 2026-03-31 07832073 core:WithinOneYear 2025-04-01 2026-03-31 07832073 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2026-03-31 07832073 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2026-03-31 07832073 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2026-03-31 07832073 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2026-03-31 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LINGUARDS LTD

Registered Number
07832073
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

LINGUARDS LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | FEE, Dylan Scott
| LOWE, Christopher James Philip

Registered Address | 70 Wright Street
| Hull
| HU2 8JD

Registered Number | 07832073 (England and Wales)

LINGUARDS LTD
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 14,604 |  |  |  | 39,916
|  |  |  | 14,604 |  |  |  | 39,916
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 23,477 |  |  |  | 33,311 |  |
Cash at bank and on hand |  | 101,582 |  |  |  | 113,866 |  |
|  | 125,059 |  |  |  | 147,177 |  |
Prepayments and accrued income |  | 627 |  |  |  | - |  |
Creditors amounts falling due within one year | 5 | (47,280) |  |  |  | (39,144) |  |
Net current assets (liabilities) |  |  |  | 78,406 |  |  |  | 108,033
Total assets less current liabilities |  |  |  | 93,010 |  |  |  | 147,949
Net assets |  |  |  | 93,010 |  |  |  | 147,949
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 102 |  |  |  | 102
Profit and loss account |  |  |  | 92,908 |  |  |  | 147,847
Shareholders' funds |  |  |  | 93,010 |  |  |  | 147,949

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2026, and are signed on its behalf by:
LOWE, Christopher James Philip Director Registered Company No. 07832073

LINGUARDS LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 20
| Vehicles | 20
| Office Equipment | 20

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 8 |  | 6

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 26,890 |  | 35,839 |  | 16,513 |  | 79,242
| Additions | - |  | 4,819 |  | 5,003 |  | 9,822
| Disposals | (26,890) |  | (32,242) |  | (5,949) |  | (65,081)
| At 31 March 26 | - |  | 8,416 |  | 15,567 |  | 23,983
| Depreciation and impairment
| At 01 April 25 | - |  | 30,635 |  | 8,691 |  | 39,326
| Charge for year | - |  | 1,234 |  | 2,257 |  | 3,491
| On disposals | - |  | (28,391) |  | (5,047) |  | (33,438)
| At 31 March 26 | - |  | 3,478 |  | 5,901 |  | 9,379
| Net book value
| At 31 March 26 | - |  | 4,938 |  | 9,666 |  | 14,604
| At 31 March 25 | 26,890 |  | 5,204 |  | 7,822 |  | 39,916

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 23,477 |  | 33,311
| Total | 23,477 |  | 33,311

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 46,120 |  | 37,669
| Other creditors | 1,160 |  | 1,475
| Total | 47,280 |  | 39,144

6. | Share capital
--- | ---
| 102 Ordinary Shares