Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 03464388 Mrs C M Johnson MBE Mrs C M Johnson MBE true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03464388 2025-06-30 03464388 2026-06-30 03464388 2025-07-01 2026-06-30 03464388 frs-core:ComputerEquipment 2025-07-01 2026-06-30 03464388 frs-core:NetGoodwill 2025-07-01 2026-06-30 03464388 frs-core:PlantMachinery 2025-07-01 2026-06-30 03464388 frs-core:OtherReservesSubtotal 2026-06-30 03464388 frs-core:SharePremium 2026-06-30 03464388 frs-core:ShareCapital 2026-06-30 03464388 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 03464388 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 03464388 frs-bus:AbridgedAccounts 2025-07-01 2026-06-30 03464388 frs-bus:SmallEntities 2025-07-01 2026-06-30 03464388 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 03464388 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 03464388 frs-bus:OrdinaryShareClass1 2025-07-01 2026-06-30 03464388 frs-bus:OrdinaryShareClass1 2026-06-30 03464388 1 2025-07-01 2026-06-30 03464388 frs-bus:Director1 2025-07-01 2026-06-30 03464388 frs-countries:EnglandWales 2025-07-01 2026-06-30 03464388 2024-06-30 03464388 2025-06-30 03464388 2024-07-01 2025-06-30 03464388 frs-core:OtherReservesSubtotal 2025-06-30 03464388 frs-core:SharePremium 2025-06-30 03464388 frs-core:ShareCapital 2025-06-30 03464388 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03464388 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30
Registered number: 03464388
Language Is Everything Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2026
360 Accountants Limited
19 Albion Street
Hull
East Yorkshire
HU1 3TG
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—6
Page 1
Company Information
Director Mrs C M Johnson MBE
Company Number 03464388
Registered Office 65 Castle Street
Hull
East Yorkshire
HU1 1SD
Accountants 360 Accountants Limited
19 Albion Street
Hull
East Yorkshire
HU1 3TG
Bankers The Co-operative Bank
16 Saltergate
Lincoln
Lincolnshire
LN2 1DG
Page 1
Page 2
Abridged Balance Sheet
Registered number: 03464388
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 20,563 36,389
20,563 36,389
CURRENT ASSETS
Debtors 748,614 868,102
Cash at bank and in hand 88,915 178,075
837,529 1,046,177
Creditors: Amounts Falling Due Within One Year (457,843 ) (550,394 )
NET CURRENT ASSETS (LIABILITIES) 379,686 495,783
TOTAL ASSETS LESS CURRENT LIABILITIES 400,249 532,172
NET ASSETS 400,249 532,172
CAPITAL AND RESERVES
Called up share capital 6 300 300
Share premium account 79,615 79,615
Other reserves 361 361
Profit and Loss Account 319,973 451,896
SHAREHOLDERS' FUNDS 400,249 532,172
Page 2
Page 3
For the year ending 30 June 2026 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs C M Johnson MBE
Director
30th September 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Language Is Everything Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03464388 . The registered office is 65 Castle Street , Hull, East Yorkshire, HU1 1SD.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 profit and loss account over its estimated economic life of 10 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:
Plant & Machinery 20% straight line
Computer Equipment 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 4
Page 5
2.7. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Intangible assets
Intangible assets are intially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2025: 34)
31 34
Page 5
Page 6
4. Intangible Assets
Total
£
Cost
As at 1 July 2025 6,000
As at 30 June 2026 6,000
Amortisation
As at 1 July 2025 6,000
As at 30 June 2026 6,000
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
5. Tangible Assets
Total
£
Cost
As at 1 July 2025 392,307
Additions 4,239
As at 30 June 2026 396,546
Depreciation
As at 1 July 2025 355,918
Provided during the period 20,065
As at 30 June 2026 375,983
Net Book Value
As at 30 June 2026 20,563
As at 1 July 2025 36,389
6. Share Capital
2026 2025
Allotted, called up and fully paid £ £
300 Ordinary Shares of £ 1.00 each 300 300
7. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Lisel Holdings Limited . Lisel Holdings Limited was incorporated in England and Wales. The ultimate controlling party is Mrs C M Johnson MBE .
Page 6