ACCOUNTS - Final Accounts

Registered number: 04403840

ALFIA LANGUAGES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026


ALFIA LANGUAGES LIMITED REGISTERED NUMBER:04403840

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	6	11,410		-
Cash at bank and in hand	7	49,668		53,152
		61,078		53,152
Creditors: amounts falling due within one year	8	(20,858)		(17,742)
Net current assets			40,220		35,410
Total assets less current liabilities			40,220		35,410

Net assets			40,220		35,410

Capital and reserves
Called up share capital	100	100
Profit and loss account	40,120	35,310
	40,220	35,410

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

E M Warnery

Director

Date: 23 September 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 1


ALFIA LANGUAGES LIMITED REGISTERED NUMBER:04403840

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

Page 2


ALFIA LANGUAGES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Alfia Languages Limited is a company limited by shares, registered in England and Wales, company registration number 04403840.

The registered office is Century House, The Lakes, Northampton, Northamptonshire, NN4 7HD and the principal place of business is 9 Alee de Pasargades, Orsay, 91400, France.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional currency is the Euro. This differs from the presentational currency which is GBP. The reason for the difference is that the company is registered in the UK and the director is a UK resident for tax purposes. The director therefore requires the company's performance to be reported in GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3


ALFIA LANGUAGES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Intangible assets

Intangible fixed assets are stated at cost less amortisation. Amortisation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives. Development expenditure is amortised over a period of one year.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Equipment

33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4


ALFIA LANGUAGES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 6 (2025 - 6).

4.	Intangible assets

		Development expenditure
		£
	Cost
	At 1 April 2025	62,859
	At 31 March 2026	62,859
	Amortisation
	At 1 April 2025	62,859
	At 31 March 2026	62,859
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

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ALFIA LANGUAGES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	Tangible fixed assets

		Equipment
		£
	Cost or valuation
	At 1 April 2025	8,900
	At 31 March 2026	8,900
	Depreciation
	At 1 April 2025	8,900
	At 31 March 2026	8,900
	Net book value
	At 31 March 2026	-
	At 31 March 2025	-

Debtors

					2026	2025
					£	£


Trade debtors	11,410	-

7.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	49,668	53,152

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ALFIA LANGUAGES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other taxation and social security	1,190	-
Other creditors	13,175	13,175
Accruals and deferred income	6,493	4,567
	20,858	17,742

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