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Registered Number: 15261916
LINGUACULTURE LTD
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

LINGUACULTURE LTD Contents Page For the year ended 30 November 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

LINGUACULTURE LTD Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. RBConsultant 30 November 2025 .................................................... RBConsultant 215 Surbiton Hill Park London KT5 8EN 12 June 2026 1

LINGUACULTURE LTD Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 83,842 |  | 55,358
Tangible fixed assets | 4 | 19,295 |  | 6,977
|  | 103,137 |  | 62,335
Current assets |  |  |
Cash at bank and in hand |  | 20,129 |  | 0
Creditors: amount falling due within one year |  | (186,393) |  | (99,986)
Net current assets |  | (166,264) |  | (99,986)
Total assets less current liabilities |  | (63,127) |  | (37,651)
Net assets |  | (63,127) |  | (37,651)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (63,128) |  | (37,652)
Shareholders' funds |  | (63,127) |  | (37,651)
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 12 June 2026 and were signed by:
------------------------------- Hajar REISI Director
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LINGUACULTURE LTD Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information LINGUACULTURE LTD is a private company, limited by shares, registered in , registration number 15261916, registration address 167-169 GREAT PORTLAND STREET, 5TH FLOOR LONDON, W1W 5PF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. 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:
Fixtures and Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 December 2024 | 55,358 |  | 55,358
Additions | 28,484 |  | 28,484
Disposals | - |  | -
At 30 November 2025 | 83,842 |  | 83,842
Amortisation
At 01 December 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 30 November 2025 | - |  | -
Net book values
At 30 November 2025 | 83,842 |  | 83,842
At 30 November 2024 | 55,358 |  | 55,358
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 December 2024 | - |  | 1,837 |  | 6,884 |  | 8,721
Additions | 17,577 |  | - |  | - |  | 17,577
Disposals | - |  | - |  | - |  | -
At 30 November 2025 | 17,577 |  | 1,837 |  | 6,884 |  | 26,298
Depreciation
At 01 December 2024 | - |  | 367 |  | 1,377 |  | 1,744
Charge for year | 3,515 |  | 367 |  | 1,377 |  | 5,259
On disposals | - |  | - |  | - |  | -
At 30 November 2025 | 3,515 |  | 734 |  | 2,754 |  | 7,003
Net book values
Closing balance as at 30 November 2025 | 14,062 |  | 1,103 |  | 4,130 |  | 19,295
Opening balance as at 01 December 2024 | - |  | 1,470 |  | 5,507 |  | 6,977
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