1 March 2022 v2023.26.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP112257712022-03-012023-02-28112257712023-02-28112257712022-02-2811225771core:WithinOneYear2023-02-2811225771core:WithinOneYear2022-02-2811225771core:AfterOneYear2023-02-2811225771core:ShareCapital2023-02-2811225771core:ShareCapital2022-02-2811225771core:RetainedEarningsAccumulatedLosses2023-02-2811225771core:RetainedEarningsAccumulatedLosses2022-02-2811225771bus:Director12022-03-012023-02-2811225771bus:Director22022-03-012023-02-2811225771bus:RegisteredOffice2022-03-012023-02-28112257712021-03-012022-02-2811225771core:IntangibleAssetsOtherThanGoodwill2023-02-2811225771core:IntangibleAssetsOtherThanGoodwill2022-03-0111225771core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2811225771core:IntangibleAssetsOtherThanGoodwill2022-02-2811225771core:PlantMachinery2022-03-0111225771core:PlantMachinery2022-03-012023-02-2811225771core:PlantMachinery2023-02-2811225771core:PlantMachinery2022-02-281122577112022-03-012023-02-2811225771countries:EnglandWales2022-03-012023-02-2811225771bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2811225771bus:PrivateLimitedCompanyLtd2022-03-012023-02-2811225771bus:SmallEntities2022-03-012023-02-2811225771bus:FullAccounts2022-03-012023-02-28
Company registration number:
11225771
Job Sentral Limited
Unaudited Filleted Financial Statements for the year ended
28 February 2023
Job Sentral Limited
Statement of Financial Position
28 February 2023
20232022
Note££
Fixed assets    
Intangible assets 5
1,748
 
1,865
 
Tangible assets 6
51,257
 
740
 
53,005
 
2,605
 
Current assets    
Debtors 7
17,155
  -  
Cash at bank and in hand
105,870
 
36,413
 
123,025
 
36,413
 
Creditors: amounts falling due within one year 8
(30,624
)
(45,873
)
Net current assets/(liabilities)
92,401
 
(9,460
)
Total assets less current liabilities 145,406   (6,855 )
Creditors: amounts falling due after more than one year 9
(60,302
) -  
Net assets/(liabilities)
85,104
 
(6,855
)
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
85,102
 
(6,857
)
Shareholders funds/(deficit)
85,104
 
(6,855
)
For the year ending
28 February 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
17 November 2023
, and are signed on behalf of the board by:
A Allen
M Allen
DirectorDirector
Company registration number:
11225771
Job Sentral Limited
Notes to the Financial Statements
Year ended
28 February 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
132-134 Great Ancoats Street
,
Manchester
,
M4 6DE
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

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.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2022:
2
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 March 2022
and
28 February 2023
2,333
 
Amortisation  
At
1 March 2022
468
 
Charge
117
 
At
28 February 2023
585
 
Carrying amount  
At
28 February 2023
1,748
 
At 28 February 2022
1,865
 

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 March 2022
1,250
 
Additions
56,748
 
At
28 February 2023
57,998
 
Depreciation  
At
1 March 2022
510
 
Charge
6,231
 
At
28 February 2023
6,741
 
Carrying amount  
At
28 February 2023
51,257
 
At 28 February 2022
740
 

7 Debtors

20232022
££
Trade debtors
15,544
  -  
Other debtors
1,611
  -  
17,155
  -  

8 Creditors: amounts falling due within one year

20232022
££
Taxation and social security
5,544
 
6,171
 
Other creditors
25,080
 
39,702
 
30,624
 
45,873
 

9 Creditors: amounts falling due after more than one year

20232022
££
Other creditors
60,302
  -