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Registration number: 12283223

The English Manner Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2023

 

The English Manner Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

The English Manner Limited

Company Information

Directors

Mr WRH Hanson

Mrs V Santana Martins

Registered office

207 Regent Street
London
W1B 3HH

Registered number

12283223

Accountants

Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU

 

The English Manner Limited

(Registration number: 12283223)
Balance Sheet as at 31 October 2023

Note

2023
£

2022
£

Fixed assets

 

Intangible assets

5

6,766

-

Current assets

 

Debtors

6

10,305

17,751

Cash at bank and in hand

 

8,271

12,618

 

18,576

30,369

Creditors: Amounts falling due within one year

7

(4,474)

(5,455)

Net current assets

 

14,102

24,914

Net assets

 

20,868

24,914

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

20,768

24,814

Shareholders' funds

 

20,868

24,914

 

The English Manner Limited

(Registration number: 12283223)
Balance Sheet as at 31 October 2023

For the financial year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 July 2024 and signed on its behalf by:
 

.........................................
Mr WRH Hanson
Director

.........................................
Mrs V Santana Martins
Director

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
207 Regent Street
London
W1B 3HH

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

Intangible assets

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses.Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Costs associated with maintaining computer software are recognised as an expense as incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software are recognised as intangible assets.

Costs associated with website are recognised as intangible assets at acquisition costs less accumulated amortisation.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Website development

5 years on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

4

Taxation

Tax charged/(credited) in the profit and loss account

2023
£

2022
£

Current taxation

UK corporation tax

-

825

5

Intangible assets

Website
£

Total
£

Cost or valuation

Additions acquired separately

7,333

7,333

At 31 October 2023

7,333

7,333

Amortisation

Amortisation charge

567

567

At 31 October 2023

567

567

Carrying amount

At 31 October 2023

6,766

6,766

6

Debtors

Current

Note

2023
£

2022
£

Trade debtors

 

2,535

5,226

Amounts owed by related parties

9

7,309

7,309

Other debtors

 

461

5,216

   

10,305

17,751

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2023

7

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Trade creditors

 

325

1,270

Amounts owed to group undertakings

9

360

360

Taxation and social security

 

289

825

Accruals and deferred income

 

3,500

3,000

 

4,474

5,455

8

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       

9

Related party transactions

 

William Hanson Limited
A company in which Mr WRH Hanson is a director

As at year end, William Hanson Limited Ltd owed £7,309 (2022: £7,309) to the company.

Amount due to group undertaking
TEM International Ltd

As at year end, the company owed £360 (2022: £360) to its parent company, TEM International Limited.