

	Company registration number:	07116300






ENGLISH IN TOTNES LTD

REPORT OF THE DIRECTORS' AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 October 2025



ENGLISH IN TOTNES LTD

BALANCE SHEET

AS AT 31 October 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Intangible assets	3		1		1
Tangible assets	4		73,246		81,386
Financial assets	5		45,000		45,000

			118,247		126,387

CURRENT ASSETS
Debtors		6,590		893
Cash at bank and in hand		18,781		54,954

		25,371		55,847

CREDITORS
Amounts falling due within one year		(82,980)		(79,472)

NET CURRENT ASSETS			(57,609)		(23,625)

TOTAL ASSETS LESS
CURRENT LIABILITIES			60,638		102,762

Creditors falling due after one year			(549)		(13,440)


NET ASSETS			60,089		89,322



CAPITAL AND RESERVES
Called-up equity share capital			100		100
Profit and loss account			59,989		89,222

SHAREHOLDERS FUNDS			60,089		89,322


For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.


The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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


All the members have consented to the preparation of abridged financial statements for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


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. Approved by the board of directors on 30 July 2026 and signed on its behalf.



..........................................................................
Ms M A Barker

30 July 2026
The annexed notes form part of these financial statements.

ENGLISH IN TOTNES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Accounting policies

Statutory information

English in Totnes Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office details can be found on the Company Information page. The presentation currency of the financial statements is the £ sterling.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises amounts receivable for services excluding value added tax.

Intangible Assets

Goodwill arising on business combinations is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful life. The period chosen for writing off goodwill is 10 years. Provision is made for any impairment.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures and Fittings - 10 % per annum reducing balance

Motor Vehicles - 25% per annum reducing balance

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset from which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit and loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment cease to apply.

Leasing

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Deferred Taxation

Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation purposes, using the liability method, only to the extent that, in the opinion of the director, there is a reasonable probability that a liability or asset will crystallise in the near future. In the opinion of the director no such material event will occur in the near future.

Pension Scheme

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 14.



3.	Intangible fixed assets
		Total

	Cost
	At start of period	95,000
	At end of period	95,000

	Amortisation
	At start of period	94,999
	At end of period	94,999

	Net Book Values
	At start of period	1
	At end of period	1



4.	Tangible fixed assets

		Total

	Cost
	At start of period	279,415
	At end of period	279,415

	Depreciation
	At start of period	198,029
	Provided during the period	8,140
	At end of period	206,169

	Net Book Value
	At start of period	81,386
	At end of period	73,246


5.	Fixed asset investments
		Total

	Cost
	At start of period	45,000
	At end of period	45,000

	Carrying amount:
	At start of period	45,000
	At end of period	45,000

Directors' advances, credits and guarantees

Included in creditors falling due in one year are loans owed by the company to the director of £26,693, last year £26,693. The loans are unsecured and have no fixed repayment term. The loans were not overdrawn at any time during the year.