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Registered Number: 05047863
England and Wales
Unaudited Financial Statements
for the year ended 31 March 2026
for
THE LIVING WORD LANGUAGE SERVICES LIMITED

Registered Number: 05047863 The Living Word Language Services Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | - |  | 109
Cash at bank and in hand |  | 37,754 |  | 61,941
|  | 37,754 |  | 62,050
Creditors: amount falling due within one year | 4 | (3,751) |  | (5,338)
Net current assets |  | 34,003 |  | 56,712
Total assets less current liabilities |  | 34,003 |  | 56,712
Provisions for liabilities | 5 | - |  | -
Net assets |  | 34,003 |  | 56,712
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 |  | 1,000
Profit and loss account |  | 33,003 |  | 55,712
Shareholders' funds |  | 34,003 |  | 56,712
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 18 May 2026 and were signed on its behalf by:
------------------------------- C A Smith Director
1

The Living Word Language Services Limited Notes to the Financial Statements For the year ended 31 March 2026
General Information The Living Word Language Services Limited is a private company, limited by shares, registered in England and Wales, registration number 05047863, registration address 1a Sandringham Drive, Spondon, Derby, Derbyshire, DE21 7QL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). Going concern basis These financial statements have been prepared on a basis other than going concern. The directors have concluded that the company has ceased trading. As a result, the going concern basis is not appropriate. 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 2).
3. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
PAYE & Social Security | - |  | 106
VAT | - |  | 3
| - |  | 109
4. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | - |  | 1,705
Corporation Tax | 270 |  | 1,665
Accrued Expenses | 300 |  | 990
Directors' Current Accounts | 3,181 |  | 978
| 3,751 |  | 5,338
5. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | - |  | 526
Charged to Profit & Loss | - |  | (526)
| - |  | -
6. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1,000 Class A shares of £1.00 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
2