LINGUACULTURE LTD

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
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

2

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

3

Registered Number: 15261916

LINGUACULTURE LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025