Caseware UK (AP4) 2022.0.179 2022.0.179 No description of principal activitytrue02022-04-010falsetrue 06722763 2022-04-01 2023-03-31 06722763 2021-04-01 2022-03-31 06722763 2023-03-31 06722763 2022-03-31 06722763 c:Director2 2022-04-01 2023-03-31 06722763 d:CurrentFinancialInstruments 2023-03-31 06722763 d:CurrentFinancialInstruments 2022-03-31 06722763 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06722763 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 06722763 d:ShareCapital 2023-03-31 06722763 d:ShareCapital 2022-03-31 06722763 d:RetainedEarningsAccumulatedLosses 2023-03-31 06722763 d:RetainedEarningsAccumulatedLosses 2022-03-31 06722763 c:FRS102 2022-04-01 2023-03-31 06722763 c:Audited 2022-04-01 2023-03-31 06722763 c:FullAccounts 2022-04-01 2023-03-31 06722763 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 06722763 c:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 06722763










LINSCO RECRUITMENT LIMITED










Financial statements

Information for filing with the registrar

for the year ended 31 March 2023

 
LINSCO RECRUITMENT LIMITED
Registered number: 06722763

Balance sheet
as at 31 March 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
50,872
35,323

Cash at bank and in hand
 4 
753,023
485,115

  
803,895
520,438

Creditors: amounts falling due within one year
 5 
(145,652)
(6,297)

Net current assets
  
 
 
658,243
 
 
514,141

Total assets less current liabilities
  
658,243
514,141

  

Net assets
  
658,243
514,141


Capital and reserves
  

Called up share capital 
  
290
290

Profit and loss account
  
657,953
513,851

  
658,243
514,141


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr M R McGregor
Director

Date: 4 October 2023

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LINSCO RECRUITMENT LIMITED
 

 
Notes to the financial statements
for the year ended 31 March 2023

1.Accounting policies

 
1.1

Basis of preparation of financial statements

Linsco Recruitment Limited is a private company limited by shares and incorporated in the United Kingdom. The address of the registered office is given in the company information of these financial statements. The company's registration number is 06722763. The company's place of business is located at Price House, 37 Stoney Street, Nottingham, NG1 1LS.
The financial statements have been prepared on a going concern basis under the historical cost convention modified to include items at fair value. The financial statements have been prepared in accordance with FRS 102 Section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in Sterling and rounded to the nearest £1, which is the functional currency of the company.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

 
1.2

Going concern

In preparing the financial statements on a going concern basis, the directors have paid due regard to relevant forecast financial information, including cash flows, and factored in sensitivities and uncertainties affecting the company. In the directors' opinion, the company is a going concern for a minimum of twelve months from the date of the approval of the financial statements.

 
1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.4

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, unless it relates to items in other comprehensive income or directly in equity. In such cases, the restated tax is also other comprehensive income or directly in equity.
Current tax liabilities are measured at the amount expected to be paid, based on tax rates and laws that are enacted or substantively enacted at the balance sheet date.

Page 2

 
LINSCO RECRUITMENT LIMITED
 

 
Notes to the financial statements
for the year ended 31 March 2023

1.Accounting policies (continued)

 
1.5

Short term debtors and creditors

Debtors and creditors with no stated interest rate or that are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other administrative expenses.

 
1.6

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash in hand and short term deposits with an original maturity date of three months or less.


2.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).


3.


Debtors

2023
2022
£
£


Trade debtors
50,872
19,083

Prepayments and accrued income
-
16,240

50,872
35,323



4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
753,023
485,115



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
99,366
5,366

Corporation tax
33,802
-

Other taxation and social security
12,484
931

145,652
6,297


Page 3

 
LINSCO RECRUITMENT LIMITED
 

 
Notes to the financial statements
for the year ended 31 March 2023

6.


Related party transactions

The company has taken advantage of the exemption under FRS 102 Section 33.1A Related Party Disclosures from disclosing transactions with other members of the group.


7.
 

Provisions available for audits of small entities

This entity qualifies for PAASE and therefore in common with many other businesses of this size and nature, the company uses their auditors to assist with the preparation of the financial statements.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2023 was unqualified.

The audit report was signed on 9 October 2023 by James Bagley (Senior statutory auditor) on behalf of PKF Smith Cooper Audit Limited.


Page 4