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REGISTERED NUMBER: 01309225 (England and Wales)















Metier Anglais Limited

Unaudited Financial Statements

for the Year Ended 31 March 2023






Metier Anglais Limited (Registered number: 01309225)

Contents of the Financial Statements
for the year ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Metier Anglais Limited

Company Information
for the year ended 31 March 2023







Directors: C P Hall
K E Hall-Sears
T J Sears
P E Sears





Secretary: P E Sears





Registered office: Heights Cottage
Brook Road
Wormley
Surrey
GU8 5UA





Registered number: 01309225 (England and Wales)





Accountants: Haines Watts South East LLP
Chartered Accountants
250 Fowler Avenue
Farnborough
Hampshire
GU14 7JP

Metier Anglais Limited (Registered number: 01309225)

Balance Sheet
31 March 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 4 8,408 10,223

Current assets
Debtors 5 290,315 280,954
Cash at bank and in hand 17,980 25,832
308,295 306,786
Creditors
Amounts falling due within one year 6 386,436 386,385
Net current liabilities (78,141 ) (79,599 )
Total assets less current liabilities (69,733 ) (69,376 )

Creditors
Amounts falling due after more than one
year

7

6,442

20,580
Net liabilities (76,175 ) (89,956 )

Capital and reserves
Called up share capital 9 100 100
Retained earnings (76,275 ) (90,056 )
Shareholders' funds (76,175 ) (89,956 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2023 and were signed on its behalf by:





K E Hall-Sears - Director


Metier Anglais Limited (Registered number: 01309225)

Notes to the Financial Statements
for the year ended 31 March 2023


1. Statutory information

Metier Anglais 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

Accounting convention
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property5% on cost
Plant and machinery25% on reducing balance
Fixtures, fittings & equipment25% on reducing balance
Motor vehicles25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

Government grants
Government grants are recognised at fair value of the assets recieved or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. Grants receivable are included in other operating income.

Going concern
The company meets its day to day working capital requirements through continuing support from the directors. The directors consider that it is appropriate to prepare the financial statements on a going concern basis as they expect the company to be able to continue to trade within the facilities made available.

Metier Anglais Limited (Registered number: 01309225)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


2. Accounting policies - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. Employees and directors

The average number of employees during the year was 5 (2022 - 6 ) .

Metier Anglais Limited (Registered number: 01309225)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


4. Tangible fixed assets
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£ £ £ £ £
Cost
At 1 April 2022 31,754 17,908 108,671 54,785 213,118
Additions - - 495 - 495
Disposals - - - (14,770 ) (14,770 )
At 31 March 2023 31,754 17,908 109,166 40,015 198,843
Depreciation
At 1 April 2022 29,247 17,828 107,112 48,708 202,895
Charge for year 195 21 512 1,499 2,227
Eliminated on disposal - - - (14,687 ) (14,687 )
At 31 March 2023 29,442 17,849 107,624 35,520 190,435
Net book value
At 31 March 2023 2,312 59 1,542 4,495 8,408
At 31 March 2022 2,507 80 1,559 6,077 10,223

5. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 103,682 91,894
Other debtors 186,633 189,060
290,315 280,954

6. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts 6,000 6,000
Trade creditors 91,703 126,474
Taxation and social security 11,967 96
Other creditors 276,766 253,815
386,436 386,385

7. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans 6,442 20,580

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Between one and five years 1,232 1,936

Metier Anglais Limited (Registered number: 01309225)

Notes to the Financial Statements - continued
for the year ended 31 March 2023


9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100