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Registered number: 12283223
The English Manner Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr W R Hanson
Mrs V Santana Martins
Company Number 12283223
Registered Office 207 Regent Street
London
W1B 3HH
Accountants Ripe LLP
Chartered Accountants
9a Burroughs Gardens
London
NW4 4AU
Page 1
Page 2
Balance Sheet
Registered number: 12283223
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,832 5,299
Tangible Assets 5 1,892 1,133
5,724 6,432
CURRENT ASSETS
Debtors 6 64,832 89,014
Cash at bank and in hand 58,809 16,925
123,641 105,939
Creditors: Amounts Falling Due Within One Year 7 (29,409 ) (26,845 )
NET CURRENT ASSETS (LIABILITIES) 94,232 79,094
TOTAL ASSETS LESS CURRENT LIABILITIES 99,956 85,526
NET ASSETS 99,956 85,526
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 99,856 85,426
SHAREHOLDERS' FUNDS 99,956 85,526
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For the year ending 31 October 2025 the company was entitled to exemption from audit 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 12 July 2026 and were signed on its behalf by:
Mr W R Hanson
Director
Mrs V Santana Martins
Director
12/07/2026
The notes on pages 4 to 7 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
The English Manner Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12283223
The registered office is 207 Regent Street, London, W1B 3HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
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
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on reducing balance
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2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Website
£
Cost
As at 1 November 2024 7,333
As at 31 October 2025 7,333
Amortisation
As at 1 November 2024 2,034
Provided during the period 1,467
As at 31 October 2025 3,501
Net Book Value
As at 31 October 2025 3,832
As at 1 November 2024 5,299
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2024 1,145
Additions 1,390
As at 31 October 2025 2,535
Depreciation
As at 1 November 2024 12
Provided during the period 631
As at 31 October 2025 643
Net Book Value
As at 31 October 2025 1,892
As at 1 November 2024 1,133
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,457 3,180
Other debtors 52,375 85,834
64,832 89,014
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 2,641
Bank loans and overdrafts 101 -
Amounts owed to participating interests 360 360
Other creditors 23,895 5,391
Taxation and social security 5,053 18,453
29,409 26,845
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
9. Related Party Disclosures
Amount due to group undertaking
TEM International Ltd
As at year end, the company owed £360 (2024: £360) to its parent company, TEM International Limited.
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