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Company Registration No. 12377910 (England and Wales)
Lanka Files Ltd Unaudited accounts for the year ended 31 December 2025
Lanka Files Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lanka Files Ltd Company Information for the year ended 31 December 2025
Director
Chandana Bandara
Company Number
12377910 (England and Wales)
Registered Office
Suite 115 116 Ballards Lane London London N3 2DN England
Accountants
Steffanie Hartley 9A Tufton Street London SW1P 3QB
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Lanka Files Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
10,126 
16,477 
Current assets
Debtors
5
- 
1,869 
Cash at bank and in hand
37,492 
52,511 
37,492 
54,380 
Creditors: amounts falling due within one year
6
(44,749)
(54,696)
Net current liabilities
(7,257)
(316)
Net assets
2,869 
16,161 
Reserves
7
Profit and loss account
2,869 
16,161 
Members' funds
2,869 
16,161 
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 September 2026 and were signed on its behalf by
Chandana Bandara Director Company Registration No. 12377910
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Lanka Files Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Lanka Files Ltd is a private company, limited by guarantee, registered in England and Wales, registration number 12377910. The registered office is Suite 115, 116 Ballards Lane, London, London, N3 2DN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the value of grants. Turnover for the rendering of services is recognised by reference to the stage of completion of the grant. The stafe of complete of a grant is measured by comparing the costs incurred for work performed to date to the total estimated grant costs.
Expenses note
The expense for consultancy relates to journalists, editors, translators, producers, project manager and grants manager.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5-6 years - this is video, camera, sound equipment and 2 generators
Fixtures & fittings
3 years
Computer equipment
3 years for laptops and computers; 7 years for server storage
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Lanka Files Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
10,083 
627 
21,297 
32,007 
At 31 December 2025
10,083 
627 
21,297 
32,007 
Depreciation
At 1 January 2025
3,925 
626 
10,979 
15,530 
Charge for the year
1,291 
- 
5,060 
6,351 
At 31 December 2025
5,216 
626 
16,039 
21,881 
Net book value
At 31 December 2025
4,867 
1 
5,258 
10,126 
At 31 December 2024
6,158 
1 
10,318 
16,477 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
1,869 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
297 
4,389 
Taxes and social security
2,700 
1,329 
Accruals
2 
2 
Deferred income
41,750 
48,976 
44,749 
54,696 
7
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
8
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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