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Company Registration No. 07971680 (England and Wales)
LINKS RECRUITMENT LTD
Financial Statements
for the Period from 01 March 2022 to 28 February 2023

LINKS RECRUITMENT LTD

Financial Statements for the period ending 28 February 2023

LINKS RECRUITMENT LTD

Financial Statements for the period ending 28 February 2023

Notes to the Accounts

1. Statutory Information
LINKS RECRUITMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 07971680.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Presentation Currency
The accounts are presented in £ sterling.
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

LINKS RECRUITMENT LTD

Financial Statements for the period ending 28 February 2023

Notes to the Accounts

Current Tax
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible Fixed Asset Policy
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Furniture and fittings 33% on costOffice equipment 33% on cost

LINKS RECRUITMENT LTD

Financial Statements for the period ending 28 February 2023

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2023 4
2022 5
4. Principal Activity
Recruitment agency

LINKS RECRUITMENT LTD

Financial Statements for the period ending 28 February 2023

Notes to the Accounts

5. Fixed Assets
Computer Equipment Total
Cost or valuation £ £
At 01/03/2022 3,914 3,914
Additions 458 458
At 28/02/2023 4,372 4,372
Depreciation
At 01/03/2022 2,883 2,883
Charge for the year 696 696
At 28/02/2023 3,579 3,579
Net Book Value
At 28/02/2023 793 793
At 28/02/2022 1,031 1,031