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REGISTERED NUMBER: 05382823 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

ENGLISH LANGUAGE MATTERS LIMITED

ENGLISH LANGUAGE MATTERS LIMITED (REGISTERED NUMBER: 05382823)






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


ENGLISH LANGUAGE MATTERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr P V Jones
Mrs R C Jones





REGISTERED OFFICE: Field End
Castle Street
Deddington
Oxon
OX15 0TE





REGISTERED NUMBER: 05382823 (England and Wales)





ACCOUNTANTS: R Firkin Accountancy Services Ltd
98 The Moors
Kidlington
Oxfordshire
OX5 2AG

ENGLISH LANGUAGE MATTERS LIMITED (REGISTERED NUMBER: 05382823)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,295 10,030

CURRENT ASSETS
Debtors 5 3,278 -
Cash at bank 113,433 159,261
116,711 159,261
CREDITORS
Amounts falling due within one year 6 52,237 85,507
NET CURRENT ASSETS 64,474 73,754
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,769

83,784

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 72,766 83,781
SHAREHOLDERS' FUNDS 72,769 83,784

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 November 2024 and were signed on its behalf by:





Mr P V Jones - Director


ENGLISH LANGUAGE MATTERS LIMITED (REGISTERED NUMBER: 05382823)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

English Language Matters 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.

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 reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ENGLISH LANGUAGE MATTERS LIMITED (REGISTERED NUMBER: 05382823)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 30,233 32,727 62,960
Additions - 1,049 1,049
At 31 March 2024 30,233 33,776 64,009
DEPRECIATION
At 1 April 2023 22,665 30,265 52,930
Charge for year 1,511 1,273 2,784
At 31 March 2024 24,176 31,538 55,714
NET BOOK VALUE
At 31 March 2024 6,057 2,238 8,295
At 31 March 2023 7,568 2,462 10,030

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 3,278 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation and social security 50,317 70,097
Other creditors 1,920 15,410
52,237 85,507