1 December 2021 false No description of principal activity Taxfiler 2023.9 SC648200business:PrivateLimitedCompanyLtd2021-12-012022-11-30 SC6482002021-11-30 SC6482002021-12-012022-11-30 SC648200business:AuditExempt-NoAccountantsReport2021-12-012022-11-30 SC648200business:FilletedAccounts2021-12-012022-11-30 SC6482002022-11-30 SC648200business:Director12021-12-012022-11-30 SC648200business:RegisteredOffice2021-12-012022-11-30 SC6482002021-11-30 SC648200core:WithinOneYear2022-11-30 SC648200core:WithinOneYear2021-11-30 SC648200core:AfterOneYear2022-11-30 SC648200core:AfterOneYear2021-11-30 SC648200core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC648200core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-11-30 SC648200core:PreviouslyStatedAmount2022-11-30 SC648200core:PreviouslyStatedAmount2021-11-30 SC648200business:SmallEntities2021-12-012022-11-30 SC648200countries:Scotland2021-12-012022-11-30 SC648200core:PlantMachinery2021-12-012022-11-30 SC648200core:PlantMachinery2021-11-30 SC648200core:PlantMachinery2022-11-30 SC648200core:AdditionsToInvestments2022-11-30 SC6482002020-12-012021-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC648200 (Scotland)
SMART HIRE RECRUITMENT SOLUTIONS LTD Unaudited accounts for the year ended 30 November 2022
SMART HIRE RECRUITMENT SOLUTIONS LTD Unaudited accounts Contents
Page
- 2 -
SMART HIRE RECRUITMENT SOLUTIONS LTD Company Information for the year ended 30 November 2022
Director
Peter Horvath
Company Number
SC648200 (Scotland)
Registered Office
5 GLADSTONE'S GAIT BONNYRIGG EH19 3GA UNITED KINGDOM
Accountants
Brendan Lacey Accounting 34 South Chesters Medway Bonnyrigg EH19 3GG
- 3 -
SMART HIRE RECRUITMENT SOLUTIONS LTD Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
85 
168 
Investments
100 
- 
185 
168 
Current assets
Debtors
4,693 
17,869 
Cash at bank and in hand
2,610 
25,055 
7,303 
42,924 
Creditors: amounts falling due within one year
(41,629)
(22,550)
Net current (liabilities)/assets
(34,326)
20,374 
Total assets less current liabilities
(34,141)
20,542 
Creditors: amounts falling due after more than one year
(15,834)
(19,645)
Net (liabilities)/assets
(49,975)
897 
Capital and reserves
Profit and loss account
(49,975)
897 
Shareholders' funds
(49,975)
897 
For the year ending 30 November 2022 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 October 2020 and were signed on its behalf by
Peter Horvath Director Company Registration No. SC648200
- 4 -
SMART HIRE RECRUITMENT SOLUTIONS LTD Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
SMART HIRE RECRUITMENT SOLUTIONS LTD is a private company, limited by shares, registered in Scotland, registration number SC648200. The registered office is 5 GLADSTONE'S GAIT, BONNYRIGG, EH19 3GA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2021
334 
At 30 November 2022
334 
Depreciation
At 1 December 2021
166 
Charge for the year
83 
At 30 November 2022
249 
Net book value
At 30 November 2022
85 
At 30 November 2021
168 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 December 2021
- 
Additions
100 
Valuation at 30 November 2022
100 
- 5 -
SMART HIRE RECRUITMENT SOLUTIONS LTD Notes to the Accounts for the year ended 30 November 2022
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
1,687 
1,469 
Amounts falling due after more than one year
Other debtors
3,006 
16,400 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Taxes and social security
29,386 
22,550 
Other creditors
12,243 
- 
41,629 
22,550 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Other creditors
15,834 
19,645 
9
Average number of employees
During the year the average number of employees was 4 (2021: 4).
- 6 -