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Registration number: 12283223

The English Manner Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 October 2024

 

The English Manner Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

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 Accountants9a Burroughs Gardens
London
NW4 4AU

 

The English Manner Limited

(Registration number: 12283223)
Balance Sheet as at 31 October 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

5

5,299

6,766

Tangible assets

6

1,133

-

 

6,432

6,766

Current assets

 

Debtors

7

89,015

10,305

Cash at bank and in hand

 

16,925

8,271

 

105,940

18,576

Creditors: Amounts falling due within one year

8

(26,846)

(4,474)

Net current assets

 

79,094

14,102

Net assets

 

85,526

20,868

Capital and reserves

 

Called up share capital

9

100

100

Retained earnings

85,426

20,768

Shareholders' funds

 

85,526

20,868

 

The English Manner Limited

(Registration number: 12283223)
Balance Sheet as at 31 October 2024

For the financial year ending 31 October 2024 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 and 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 7 June 2025 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 2024

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 current 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 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

25% on reducing balance

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.

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

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 (2023 - 2).

4

Taxation

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

2024
£

2023
£

Current taxation

UK corporation tax

18,452

-

5

Intangible assets

Website
£

Total
£

Cost or valuation

Additions acquired separately

7,333

7,333

At 31 October 2024

7,333

7,333

Amortisation

At 1 November 2023

567

567

Amortisation charge

1,467

1,467

At 31 October 2024

2,034

2,034

Carrying amount

At 31 October 2024

5,299

5,299

At 31 October 2023

6,766

6,766

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

6

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

Additions

1,145

1,145

At 31 October 2024

1,145

1,145

Depreciation

Charge for the year

12

12

At 31 October 2024

12

12

Carrying amount

At 31 October 2024

1,133

1,133

7

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

3,180

2,535

Amounts owed by related parties

10

-

7,309

Other debtors

 

85,835

461

   

89,015

10,305

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Trade creditors

 

2,642

325

Amounts owed to group undertakings

10

360

360

Taxation and social security

 

18,453

289

Accruals and deferred income

 

4,300

3,500

Other creditors

 

1,091

-

 

26,846

4,474

 

The English Manner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2024

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       

10

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 £- (2023: £7,309) to the company.

Amount due to group undertaking
TEM International Ltd

As at year end, the company owed £360 (2023: £360) to its parent company, TEM International Limited.