The Boutique Recruiter Ltd Filleted Accounts Cover
The Boutique Recruiter Ltd
Company No. 13851368
Information for Filing with The Registrar
31 January 2023
The Boutique Recruiter Ltd Directors Report Registrar
The Directors present their report and the accounts for the period ended 31 January 2023.
Principal activities
The principal activity of the company during the period under review was other activities of employment placement agencies.
Directors
The Directors who served at any time during the period were as follows:
K. Hiles
B. Hutcheson
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
K. Hiles
Director
17 October 2023
The Boutique Recruiter Ltd Balance Sheet Registrar
at
31 January 2023
Company No.
13851368
Notes
2023
£
Current assets
Debtors
4
8,188
Cash at bank and in hand
94
8,282
Creditors: Amount falling due within one year
5
(8,276)
Net current assets
6
Total assets less current liabilities
6
Net assets
6
Capital and reserves
Called up share capital
1
Profit and loss account
7
5
Total equity
6
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 17 October 2023
And signed on its behalf by:
K. Hiles
Director
17 October 2023
The Boutique Recruiter Ltd Notes to the Accounts Registrar
for the period ended 31 January 2023
1
General information
Its registered number is: 13851368
Its registered office is:
1c Holders Barn
Clarendon Close
Petersfield
Hampshire
GU32 3FR
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Taxation
Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Current tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2023
Number
The average monthly number of employees (including directors) during the period:
1
4
Debtors
2023
£
Trade debtors
6,300
Loans to directors
1,234
Prepayments and accrued income
654
8,188
5
Creditors:
amounts falling due within one year
2023
£
Taxes and social security
7,676
Accruals and deferred income
600
8,276
6
Share Capital
1 Ordinary share at £1 each.
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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