Supreme Linguistic Services Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 09340464

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		506,725		445,107

			506,725		445,107
CURRENT ASSETS
Debtors	6	384,206		120,487
Cash at bank and in hand		369,044		151,527

		753,250		272,014
Creditors: Amounts Falling Due Within One Year	7	(530,277 )		(236,074 )

NET CURRENT ASSETS (LIABILITIES)			222,973		35,940

TOTAL ASSETS LESS CURRENT LIABILITIES			729,698		481,047

Creditors: Amounts Falling Due After More Than One Year	8		(213,090 )		(82,828 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(43,344 )		(26,575 )

NET ASSETS			473,264		371,644

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	10		139,649		139,649
Income Statement			333,515		231,895

SHAREHOLDERS' FUNDS			473,264		371,644

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Supreme Linguistic Services Ltd

Statement of Financial Position (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mrs INES HOUIDI

Director

22/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Supreme Linguistic Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09340464 . The registered office is STATION HOUSE, BALTIMORE ROAD, GREAT BARR BUSINESS PARK, BIRMINGHAM, B42 1DY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No Depreciation Applied
Plant & Machinery	5% Reducing Balance Method
Motor Vehicles	20% Reducing Balance Method
Fixtures & Fittings	10% Reducing Balance Method
Computer Equipment	10% Reducing Balance Method

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Supreme Linguistic Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	108	19

	108	19

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	9,000

As at 31 December 2025	9,000

Amortisation
As at 1 January 2025	9,000

As at 31 December 2025	9,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost or Valuation
As at 1 January 2025	280,000	-	75,116	165,079
Additions	-	45,658	-	33,003

As at 31 December 2025	280,000	45,658	75,116	198,082

Depreciation
As at 1 January 2025	-	-	35,281	60,840
Provided during the period	-	2,283	7,967	13,725

As at 31 December 2025	-	2,283	43,248	74,565

...CONTINUED

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Supreme Linguistic Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	280,000	43,375	31,868	123,517

As at 1 January 2025	280,000	-	39,835	104,239


	Computer Equipment	Total
	£	£
Cost or Valuation
As at 1 January 2025	25,694	545,889
Additions	11,866	90,527

As at 31 December 2025	37,560	636,416

Depreciation
As at 1 January 2025	4,661	100,782
Provided during the period	4,934	28,909

As at 31 December 2025	9,595	129,691

Net Book Value
As at 31 December 2025	27,965	506,725

As at 1 January 2025	21,033	445,107

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	378,206	120,487
Other debtors	6,000	-

	384,206	120,487

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	216,273	126,220
Corporation tax	16,354	10,948
Other taxes and social security	38,886	6,424
VAT	248,781	91,734
Pension Contributions	9,983	748

	530,277	236,074

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	91,279	43,799
Director's loan account	121,811	39,029

	213,090	82,828

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Supreme Linguistic Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Revaluation reserve	Income Statement
	£	£
As at 1 January 2025	139,649	231,895
Profit for the year and total comprehensive income	-	101,620

As at 31 December 2025	139,649	333,515

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