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Registered number: 08519744
Bluefin Recruitment Ltd
Financial Statements
For The Year Ended 31 May 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08519744
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 623 636
623 636
CURRENT ASSETS
Debtors 5 17,694 10,887
Cash at bank and in hand 6,434 12,945
24,128 23,832
Creditors: Amounts Falling Due Within One Year 6 (11,304 ) (7,891 )
NET CURRENT ASSETS (LIABILITIES) 12,824 15,941
TOTAL ASSETS LESS CURRENT LIABILITIES 13,447 16,577
Creditors: Amounts Falling Due After More Than One Year 7 (12,390 ) (15,674 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (118 ) (121 )
NET ASSETS 939 782
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement 839 682
SHAREHOLDERS' FUNDS 939 782
Page 1
Page 2
For the year ending 31 May 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 director acknowledges his 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 Income Statement.
On behalf of the board
Mr Robert Atkins
Director
28/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Bluefin Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08519744 . The registered office is 3 The Paddock , Allestree, Derby, DE22 2QD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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.
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:
Plant & Machinery 25% on cost
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on cost
2.4. 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 year 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.
2.5. Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 535 372 3,931 4,838
Additions - - 438 438
As at 31 May 2023 535 372 4,369 5,276
Depreciation
As at 1 June 2022 535 231 3,436 4,202
Provided during the period - 21 430 451
As at 31 May 2023 535 252 3,866 4,653
Net Book Value
As at 31 May 2023 - 120 503 623
As at 1 June 2022 - 141 495 636
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,900 315
Other debtors 7,794 10,572
17,694 10,887
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 4,944 3,994
Taxation and social security 6,360 3,897
11,304 7,891
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,390 15,674
12,390 15,674
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Robert Atkins 9,482 25,230 (27,803 ) - 6,909
The above loan is unsecured, interest free and repayable on demand.
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