Company registration number: 07851296
CONTENTS
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2025
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 comprehensive income 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:
The notes on pages 3 to 6 form part of these financial statements.
Page 1
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Page 2
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Linguarama Holland Limited is a private company limited by shares, incorporated in England and Wales. The address of its registered office and principal place of business is 20 Farringdon Street, 11th Floor, London, EC4A 4AB.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
The Company had net assets of £29,951 (2024: £50,896) at the year ended 30 September 2025. During the year the Company made a net loss of £22,186 (2024: net profit of £69,035).
The financial statements have been prepared on a going concern basis, which assumes the company will continue to trade in operational existence for the foreseeable future.
Marcus Evans Holdings (IOM) Ltd has confirmed that it intends to continue to provide such financial support as may be required to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
At the time of approving the financial statements, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and the Company also has group financial support available in case of financial difficulties. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
The financial statements have been prepared on a going concern basis, which assumes the company will continue to trade in operational existence for the foreseeable future.
Marcus Evans Holdings (IOM) Ltd has confirmed that it intends to continue to provide such financial support as may be required to enable the Company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
At the time of approving the financial statements, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and the Company also has group financial support available in case of financial difficulties. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Functional and presentation currency
Transactions and balances
Page 3
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
2.Accounting policies (continued)
Revenue is recognised as the language courses are undertaken. Amounts invoiced in advance of the provision of the related language courses are recognised as deferred income until the relevant services are provided.
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, including trade and other debtors, amounts owed by group undertakings, cash at bank and in hand, and trade and other creditors.
Basic financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, in which case the instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are subsequently measured at amortised cost using the effective interest method, less any impairment in the case of financial assets.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. Where objective evidence of impairment exists, an impairment loss is recognised in profit or loss.
Basic financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, in which case the instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are subsequently measured at amortised cost using the effective interest method, less any impairment in the case of financial assets.
At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. Where objective evidence of impairment exists, an impairment loss is recognised in profit or loss.
The average number of employees during the year was 3 (2024: 3).
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
During the current year it was identified that management recharges of £42,882 had incorrectly been included within turnover in the financial statements for the year ended 30 September 2024. These amounts do not represent turnover and have therefore been reclassified to other operating income. As a result, the comparative turnover and gross profit for the year ended 30 September 2024 have each been reduced by £42,882 and other operating income has increased by £42,882. There is no impact on the profit for the financial year or the statement of financial position.
Page 5
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The parent company of the smallest group of which the Company is a member and for which group accounts are prepared is Marcus Evans Conferences Ltd . The address of its registered office is 20 Farringdon Street, 11th Floor, London, EC4A 4AB.
The audit report was signed on 30 October 2026 by Jan Charlesworth FCCA (Senior Statutory Auditor) on behalf of Menzies LLP .
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