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Registered number: 06225221
EMEA Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06225221
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 94,993 58,869
Investments 5 10,000 10,000
104,993 68,869
CURRENT ASSETS
Debtors 6 972,661 798,182
Cash at bank and in hand 375,294 494,459
1,347,955 1,292,641
Creditors: Amounts Falling Due Within One Year 7 (704,952 ) (648,926 )
NET CURRENT ASSETS (LIABILITIES) 643,003 643,715
TOTAL ASSETS LESS CURRENT LIABILITIES 747,996 712,584
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,184 ) (10,346 )
NET ASSETS 730,812 702,238
CAPITAL AND RESERVES
Called up share capital 8 105 105
Share premium account 8,334 8,334
Profit and Loss Account 722,373 693,799
SHAREHOLDERS' FUNDS 730,812 702,238
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R Bailey
Director
27th November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
EMEA Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06225221 . The registered office is Second Floor, City Buildings, Carrington Street, Nottingham, NG1 7FG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over period of the lease
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2022: 34)
43 34
Page 3
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 4,418 47,505 108,061 159,984
Additions 26,260 2,730 37,829 66,819
Disposals (4,418 ) (1,029 ) - (5,447 )
As at 31 March 2023 26,260 49,206 145,890 221,356
Depreciation
As at 1 April 2022 - 28,419 72,696 101,115
Provided during the period - 4,771 20,766 25,537
Disposals - (289 ) - (289 )
As at 31 March 2023 - 32,901 93,462 126,363
Net Book Value
As at 31 March 2023 26,260 16,305 52,428 94,993
As at 1 April 2022 4,418 19,086 35,365 58,869
5. Investments
Subsidiaries
£
Cost
As at 1 April 2022 10,000
As at 31 March 2023 10,000
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 10,000
As at 1 April 2022 10,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 537,028 432,186
Other debtors 435,633 365,996
972,661 798,182
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,832 15,142
Corporation tax 147,575 194,693
Other taxes and social security 44,524 36,693
Other creditors 492,021 402,398
704,952 648,926
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
3,800 Ordinary A shares of £ 0.01 each 38 38
3,744 Ordinary B shares of £ 0.01 each 37 37
2,300 Ordinary C shares of £ 0.01 each 20 20
527 Ordinary D shares of £ 0.01 each 5 5
527 Ordinary E shares of £ 0.01 each 5 5
105 105
9. Related Party Transactions
During the year the company made management charges to its subsidiaries, EMEA Recruitment GmbH and EMEA Recruitment BV amounting to £2,482,143 (2022: £2,414,759). The balances owed by EMEA Recruitment GmbH and EMEA Recruitment BV at the year end was £337,806 (2022: £319,832).
10. Ultimate Controlling Party
The company's ultimate controlling party is P Toms and K Toms by virtue of their ownership of the issued share capital in the company.
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