2022-04-012023-03-312023-03-31false10954769GMA TECHNICAL RECRUITMENT LIMITED2023-10-21iso4217:GBPxbrli:pure109547692022-04-01109547692023-03-31109547692022-04-012023-03-31109547692021-04-01109547692022-03-31109547692021-04-012022-03-3110954769bus:SmallEntities2022-04-012023-03-3110954769bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3110954769bus:AbridgedAccounts2022-04-012023-03-3110954769bus:PrivateLimitedCompanyLtd2022-04-012023-03-3110954769core:WithinOneYear2023-03-3110954769core:AfterOneYear2023-03-3110954769core:WithinOneYear2022-03-3110954769core:AfterOneYear2022-03-3110954769core:ShareCapital2023-03-3110954769core:SharePremium2023-03-3110954769core:RevaluationReserve2023-03-3110954769core:OtherReservesSubtotal2023-03-3110954769core:RetainedEarningsAccumulatedLosses2023-03-3110954769core:ShareCapital2022-03-3110954769core:SharePremium2022-03-3110954769core:RevaluationReserve2022-03-3110954769core:OtherReservesSubtotal2022-03-3110954769core:RetainedEarningsAccumulatedLosses2022-03-3110954769core:LandBuildings2023-03-3110954769core:PlantMachinery2023-03-3110954769core:Vehicles2023-03-3110954769core:FurnitureFittings2023-03-3110954769core:OfficeEquipment2023-03-3110954769core:NetGoodwill2023-03-3110954769core:IntangibleAssetsOtherThanGoodwill2023-03-3110954769core:ListedExchangeTraded2023-03-3110954769core:UnlistedNon-exchangeTraded2023-03-3110954769core:LandBuildings2022-03-3110954769core:PlantMachinery2022-03-3110954769core:Vehicles2022-03-3110954769core:FurnitureFittings2022-03-3110954769core:OfficeEquipment2022-03-3110954769core:NetGoodwill2022-03-3110954769core:IntangibleAssetsOtherThanGoodwill2022-03-3110954769core:ListedExchangeTraded2022-03-3110954769core:UnlistedNon-exchangeTraded2022-03-3110954769core:LandBuildings2022-04-012023-03-3110954769core:PlantMachinery2022-04-012023-03-3110954769core:Vehicles2022-04-012023-03-3110954769core:FurnitureFittings2022-04-012023-03-3110954769core:OfficeEquipment2022-04-012023-03-3110954769core:NetGoodwill2022-04-012023-03-3110954769core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110954769core:ListedExchangeTraded2022-04-012023-03-3110954769core:UnlistedNon-exchangeTraded2022-04-012023-03-3110954769core:MoreThanFiveYears2022-04-012023-03-3110954769core:Non-currentFinancialInstruments2023-03-3110954769core:Non-currentFinancialInstruments2022-03-3110954769dpl:CostSales2022-04-012023-03-3110954769dpl:DistributionCosts2022-04-012023-03-3110954769core:LandBuildings2022-04-012023-03-3110954769core:PlantMachinery2022-04-012023-03-3110954769core:Vehicles2022-04-012023-03-3110954769core:FurnitureFittings2022-04-012023-03-3110954769core:OfficeEquipment2022-04-012023-03-3110954769dpl:AdministrativeExpenses2022-04-012023-03-3110954769core:NetGoodwill2022-04-012023-03-3110954769core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110954769dpl:GroupUndertakings2022-04-012023-03-3110954769dpl:ParticipatingInterests2022-04-012023-03-3110954769dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110954769core:ListedExchangeTraded2022-04-012023-03-3110954769dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110954769core:UnlistedNon-exchangeTraded2022-04-012023-03-3110954769dpl:CostSales2021-04-012022-03-3110954769dpl:DistributionCosts2021-04-012022-03-3110954769core:LandBuildings2021-04-012022-03-3110954769core:PlantMachinery2021-04-012022-03-3110954769core:Vehicles2021-04-012022-03-3110954769core:FurnitureFittings2021-04-012022-03-3110954769core:OfficeEquipment2021-04-012022-03-3110954769dpl:AdministrativeExpenses2021-04-012022-03-3110954769core:NetGoodwill2021-04-012022-03-3110954769core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3110954769dpl:GroupUndertakings2021-04-012022-03-3110954769dpl:ParticipatingInterests2021-04-012022-03-3110954769dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3110954769core:ListedExchangeTraded2021-04-012022-03-3110954769dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3110954769core:UnlistedNon-exchangeTraded2021-04-012022-03-3110954769core:NetGoodwill2023-03-3110954769core:IntangibleAssetsOtherThanGoodwill2023-03-3110954769core:LandBuildings2023-03-3110954769core:PlantMachinery2023-03-3110954769core:Vehicles2023-03-3110954769core:FurnitureFittings2023-03-3110954769core:OfficeEquipment2023-03-3110954769core:AfterOneYear2023-03-3110954769core:WithinOneYear2023-03-3110954769core:ListedExchangeTraded2023-03-3110954769core:UnlistedNon-exchangeTraded2023-03-3110954769core:ShareCapital2023-03-3110954769core:SharePremium2023-03-3110954769core:RevaluationReserve2023-03-3110954769core:OtherReservesSubtotal2023-03-3110954769core:RetainedEarningsAccumulatedLosses2023-03-3110954769core:NetGoodwill2022-03-3110954769core:IntangibleAssetsOtherThanGoodwill2022-03-3110954769core:LandBuildings2022-03-3110954769core:PlantMachinery2022-03-3110954769core:Vehicles2022-03-3110954769core:FurnitureFittings2022-03-3110954769core:OfficeEquipment2022-03-3110954769core:AfterOneYear2022-03-3110954769core:WithinOneYear2022-03-3110954769core:Listed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GMA TECHNICAL RECRUITMENT LIMITED

Registered Number
10954769
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

GMA TECHNICAL RECRUITMENT LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

ASOMANING, Caroline
ASOMANING, Gareth Michael

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

10954769 (England and Wales)
GMA TECHNICAL RECRUITMENT LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets71,0641,021
1,0641,021
Current assets
Debtors17,81468,126
Cash at bank and on hand158,431144,279
176,245212,405
Creditors amounts falling due within one year11(85,017)(107,391)
Net current assets (liabilities)91,228105,014
Total assets less current liabilities92,292106,035
Creditors amounts falling due after one year(21,738)(31,246)
Provisions for liabilities(202)(194)
Net assets70,35274,595
Capital and reserves
Called up share capital100100
Profit and loss account70,25274,495
Shareholders' funds70,35274,595
The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2023, and are signed on its behalf by:
ASOMANING, Gareth Michael
Director
Registered Company No. 10954769
GMA TECHNICAL RECRUITMENT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principle activity of the company in the year under review was that of recruitment consultants.
4.Basis of measurement used in 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).
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Office Equipment25
Revenue recognition policy
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
The directors have reviewed the financial position of the company and they consider that the company can continue trading as a going concern.
6.Employee information

20232022
Average number of employees during the year22
7.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 222,323
Additions298
At 31 March 232,621
Depreciation and impairment
At 01 April 221,303
Charge for year254
At 31 March 231,557
Net book value
At 31 March 231,064
At 31 March 221,021
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ASOMANING, Gareth Michael24,10092,45592,90723,648
ASOMANING, Caroline(22,459)90,08091,408(23,787)
1,641182,535184,315(139)
9.Dividends proposed and payable

2023

2022

££
Dividends Paid157,500179,900
Total157,500179,900
10.Debtors within one year

2023

2022

££
Trade debtors / trade receivables16,19642,902
Other debtors-24,101
Prepayments and accrued income1,6181,123
Total17,81468,126
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables3071,872
Bank borrowings and overdrafts10,20410,648
Taxation and social security73,93272,312
Other creditors13922,459
Accrued liabilities and deferred income435100
Total85,017107,391
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.