Company registration number 05210084 (England and Wales)
J J ASSOCIATES (RECRUITMENT) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
PAGES FOR FILING WITH REGISTRAR
J J ASSOCIATES (RECRUITMENT) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
J J ASSOCIATES (RECRUITMENT) LIMITED (REGISTERED NUMBER: 05210084)
BALANCE SHEET
AS AT
28 FEBRUARY 2023
28 February 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,271
7,028
Current assets
Debtors
5
69,909
34,834
Cash at bank and in hand
49,897
124,660
119,806
159,494
Creditors: amounts falling due within one year
6
(117,005)
(153,326)
Net current assets
2,801
6,168
Total assets less current liabilities
8,072
13,196
Provisions for liabilities
(1,001)
(1,335)
Net assets
7,071
11,861
Capital and reserves
Called up share capital
102
102
Profit and loss reserves
6,969
11,759
Total equity
7,071
11,861

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 17 October 2023 and are signed on its behalf by:
Mrs J H Skinner
Director
J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 2 -
1
Accounting policies
Company information

J J Associates (Recruitment) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19-21 Swan Street, West Malling, Kent, ME19 6JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention,The principal accounting policies adopted are set out below

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Intangible fixed assets - goodwill
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 3 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 March 2022 and 28 February 2023
39,904
Amortisation and impairment
At 1 March 2022 and 28 February 2023
39,904
Carrying amount
At 28 February 2023
-
0
At 28 February 2022
-
0
J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 4 -
4
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 March 2022 and 28 February 2023
30,777
Depreciation and impairment
At 1 March 2022
23,749
Depreciation charged in the year
1,757
At 28 February 2023
25,506
Carrying amount
At 28 February 2023
5,271
At 28 February 2022
7,028
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
69,187
34,834
Other debtors
722
-
0
69,909
34,834
6
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
9,039
3,461
Amounts owed to group undertakings
76,081
93,246
Taxation and social security
16,420
34,105
Other creditors
15,465
22,514
117,005
153,326
7
Parent company

The company is controlled by J J Leadenhall Limited by virtue of the shareholdings held in the company.

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