IRIS Accounts Production v24.3.0.553 01309225 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh013092252023-03-31013092252024-03-31013092252023-04-012024-03-31013092252022-03-31013092252022-04-012023-03-31013092252023-03-3101309225ns15:EnglandWales2023-04-012024-03-3101309225ns14:PoundSterling2023-04-012024-03-3101309225ns10:Director12023-04-012024-03-3101309225ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3101309225ns10:SmallEntities2023-04-012024-03-3101309225ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3101309225ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3101309225ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3101309225ns10:FullAccounts2023-04-012024-03-3101309225ns10:OrdinaryShareClass12023-04-012024-03-3101309225ns10:Director32023-04-012024-03-3101309225ns10:Director42023-04-012024-03-3101309225ns10:Director22023-04-012024-03-3101309225ns10:CompanySecretary12023-04-012024-03-3101309225ns10:RegisteredOffice2023-04-012024-03-3101309225ns5:CurrentFinancialInstruments2024-03-3101309225ns5:CurrentFinancialInstruments2023-03-3101309225ns5:Non-currentFinancialInstruments2024-03-3101309225ns5:Non-currentFinancialInstruments2023-03-3101309225ns5:ShareCapital2024-03-3101309225ns5:ShareCapital2023-03-3101309225ns5:RetainedEarningsAccumulatedLosses2024-03-3101309225ns5:RetainedEarningsAccumulatedLosses2023-03-3101309225ns5:LandBuildings2023-03-3101309225ns5:PlantMachinery2023-03-3101309225ns5:LandBuildings2023-04-012024-03-3101309225ns5:PlantMachinery2023-04-012024-03-3101309225ns5:LandBuildings2024-03-3101309225ns5:PlantMachinery2024-03-3101309225ns5:LandBuildings2023-03-3101309225ns5:PlantMachinery2023-03-3101309225ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3101309225ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3101309225ns5:BetweenOneFiveYears2024-03-3101309225ns5:BetweenOneFiveYears2023-03-3101309225ns10:OrdinaryShareClass12024-03-31
REGISTERED NUMBER: 01309225 (England and Wales)















Metier Anglais Limited

Unaudited Financial Statements

for the Year Ended 31 March 2024






Metier Anglais Limited (Registered number: 01309225)

Contents of the Financial Statements
for the year ended 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Metier Anglais Limited

Company Information
for the year ended 31 March 2024







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: Cooper Parry Advisory Limited
250 Fowler Avenue
Farnborough
Hampshire
GU14 7JP

Metier Anglais Limited (Registered number: 01309225)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 6,616 8,408

Current assets
Debtors 5 301,357 290,315
Cash at bank and in hand 26,422 17,980
327,779 308,295
Creditors
Amounts falling due within one year 6 396,900 386,436
Net current liabilities (69,121 ) (78,141 )
Total assets less current liabilities (62,505 ) (69,733 )

Creditors
Amounts falling due after more than one
year

7

-

6,442
Net liabilities (62,505 ) (76,175 )

Capital and reserves
Called up share capital 9 100 100
Retained earnings (62,605 ) (76,275 )
Shareholders' funds (62,505 ) (76,175 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 24 October 2024 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 2024


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 pound.

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.

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.

Metier Anglais Limited (Registered number: 01309225)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


2. Accounting policies - continued

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 (2023 - 5 ) .

4. Tangible fixed assets
Plant and
Land and machinery
buildings etc Totals
£ £ £
Cost
At 1 April 2023 31,754 167,089 198,843
Disposals - (5,290 ) (5,290 )
At 31 March 2024 31,754 161,799 193,553
Depreciation
At 1 April 2023 29,442 160,993 190,435
Charge for year 196 1,497 1,693
Eliminated on disposal - (5,191 ) (5,191 )
At 31 March 2024 29,638 157,299 186,937
Net book value
At 31 March 2024 2,116 4,500 6,616
At 31 March 2023 2,312 6,096 8,408

Metier Anglais Limited (Registered number: 01309225)

Notes to the Financial Statements - continued
for the year ended 31 March 2024


5. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 107,837 103,682
Other debtors 193,520 186,633
301,357 290,315

6. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 5,291 6,000
Trade creditors 57,405 91,703
Taxation and social security 17,401 11,967
Other creditors 316,803 276,766
396,900 386,436

7. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans - 6,442

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£ £
Between one and five years 528 1,232

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100