The Language Factory Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02727453 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Language Factory Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Ms S Lockhart

REGISTERED OFFICE:

Unit 7

Phoenix House

63 Campfield Road

St Albans

Hertfordshire

AL1 5FL

REGISTERED NUMBER:

02727453 (England and Wales)

ACCOUNTANTS:

Three Kings Accounting Ltd

Suite 3

Dukes House

4-6 High Street

Windsor

Berkshire

SL4 1LD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Language Factory Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of The Language Factory Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Language Factory Limited and state those matters that we have agreed to state to the director of The Language Factory Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Language Factory Limited and its director for our work or for this report.

It is your duty to ensure that The Language Factory Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Language Factory Limited. You consider that The Language Factory Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Language Factory Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Three Kings Accounting Ltd

Suite 3

Dukes House

4-6 High Street

Windsor

Berkshire

SL4 1LD

18 May 2026

FIXED ASSETS

Tangible assets

4

2,165

1,686

CURRENT ASSETS

Debtors

5

693,143

729,739

Cash at bank and in hand

126,271

212,535

819,414

942,274

CREDITORS

Amounts falling due within one year

6

64,597

91,459

NET CURRENT ASSETS

754,817

850,815

TOTAL ASSETS LESS CURRENT
LIABILITIES

756,982

852,501

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

756,980

852,499

756,982

852,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

Ms S Lockhart - Director

1.	STATUTORY INFORMATION

The Language Factory Limited 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.

Tangible fixed assets

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

Land and buildings

-

25% on reducing balance

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

14,481

80,113

94,594

Additions

-

1,166

At 31 December 2025

14,481

81,279

95,760

DEPRECIATION

At 1 January 2025

14,481

78,427

92,908

Charge for year

-

687

At 31 December 2025

14,481

79,114

93,595

NET BOOK VALUE

At 31 December 2025

-

2,165

At 31 December 2024

-

1,686

5.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

Trade debtors

150,827

187,863

Other debtors

22,316

21,876

173,143

209,739

31.12.25

31.12.24

£

Amounts falling due after more than one year:

Amounts owed by associates

520,000

Aggregate amounts

693,143

729,739

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

21,801

33,629

Taxation and social security

40,248

50,960

Other creditors

2,548

6,870

64,597

91,459

7.	RELATED PARTY DISCLOSURES

At the year end a balance of £520,000 (2024: £520,000) was owed by Nkiru Limited, a company in which Ms S Lockhart is a director and holds 50% of the shareholding. This loan is provided free of interest.