REGISTERED NUMBER: 10460730 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Lotus Linguistics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N H Lewis

J A Lewis

REGISTERED OFFICE:

30 Lark Hill Crescent

Ripon

North Yorkshire

HG4 2HN

REGISTERED NUMBER:

10460730 (England and Wales)

ACCOUNTANTS:

Yorkshire Medical Accountants LLP

Suite 12

East Wing, Jason House

Kerry Hill, Horsforth

Leeds

West Yorkshire

LS18 4JR

FIXED ASSETS

Intangible assets

4

569

1,528

Tangible assets

5

1,955

3,533

2,524

5,061

CURRENT ASSETS

Debtors

6

25,656

29,251

Cash at bank and in hand

114,766

121,696

140,422

150,947

CREDITORS

Amounts falling due within one year

7

14,680

21,796

NET CURRENT ASSETS

125,742

129,151

TOTAL ASSETS LESS CURRENT LIABILITIES

128,266

134,212

PROVISIONS FOR LIABILITIES

372

671

NET ASSETS

127,894

133,541

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

127,794

133,441

SHAREHOLDERS' FUNDS

127,894

133,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

Mrs N H Lewis - Director

J A Lewis - Director

1.	STATUTORY INFORMATION

Lotus Linguistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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 etc

-

33% on cost and 20% 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

9,592

AMORTISATION

At 1 February 2025

8,064

Charge for year

959

At 31 January 2026

9,023

NET BOOK VALUE

At 31 January 2026

569

At 31 January 2025

1,528

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

9,957

DEPRECIATION

At 1 February 2025

6,424

Charge for year

1,578

At 31 January 2026

8,002

NET BOOK VALUE

At 31 January 2026

1,955

At 31 January 2025

3,533

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

24,663

29,019

Other debtors

993

232

25,656

29,251

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

1,560

101

Taxation and social security

10,660

19,739

Other creditors

2,460

1,956

14,680

21,796

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2025 - £50,300) were paid to the directors .

Included in other creditors at the year end is an amount owing to the directors of £511 (2025 - £58).