REGISTERED NUMBER: 05179005 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

PROFESSIONAL LANGUAGE SOLUTIONS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C J Tucker

REGISTERED OFFICE:

263-265 Battersea Park Road,

London

SW11 4NE

REGISTERED NUMBER:

05179005 (England and Wales)

ACCOUNTANTS:

G & A Partners LLP

Chartered Accountants

120 Cockfosters Road

Barnet

EN4 0DZ

FIXED ASSETS

Intangible assets

4

1,200

1,800

Tangible assets

5

5,245

10,459

6,445

12,259

CURRENT ASSETS

Stocks

2,766

3,600

Debtors

6

123,698

75,955

Cash at bank and in hand

74,346

34,299

200,810

113,854

CREDITORS

Amounts falling due within one year

7

195,862

258,297

NET CURRENT ASSETS/(LIABILITIES)

4,948

(144,443

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,393

(132,184

)

CREDITORS

Amounts falling due after more than one year

8

-

3,927

NET ASSETS/(LIABILITIES)

11,393

(136,111

)

CAPITAL AND RESERVES

Called up share capital

2,500

2,500

Retained earnings

8,893

(138,611

)

11,393

(136,111

)

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 his 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 4 September 2026 and were signed by:

C J Tucker - Director

1.	STATUTORY INFORMATION

Professional Language Solutions Limited is a private company, limited by shares, registered in England and Wales, registered number 05179005. The registered office is 263-265 Battersea Park Road, London SW11 4NE.

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 represents amounts receivable for goods and services net of VAT and trade discounts.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

3,000

AMORTISATION

At 1 January 2025

1,200

Amortisation for year

600

At 31 December 2025

1,800

NET BOOK VALUE

At 31 December 2025

1,200

At 31 December 2024

1,800

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

42,880

DEPRECIATION

At 1 January 2025

32,421

Charge for year

5,214

At 31 December 2025

37,635

NET BOOK VALUE

At 31 December 2025

5,245

At 31 December 2024

10,459

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,296

33,411

Amounts owed by group undertakings

56,607

32,609

Other debtors

18,795

9,935

123,698

75,955

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

4,167

10,240

Trade creditors

29,783

22,924

Taxation and social security

27,705

37,444

Other creditors

134,207

187,689

195,862

258,297

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

3,927

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

4,167

10,240

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

3,927

The company received a government-backed Bounce Bank Loan of £50,000 repayable in 6 years. The loan is unsecured.