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2022-01-31 12383859 17 2021-02-01 2022-01-31 12383859 frs-core:CurrentFinancialInstruments 17 2022-01-31 12383859 frs-core:Non-currentFinancialInstruments 17 2022-01-31 12383859 18 2021-02-01 2022-01-31 12383859 frs-core:CurrentFinancialInstruments 18 2022-01-31 12383859 frs-core:Non-currentFinancialInstruments 18 2022-01-31 12383859 19 2021-02-01 2022-01-31 12383859 frs-core:CurrentFinancialInstruments 19 2022-01-31 12383859 frs-core:Non-currentFinancialInstruments 19 2022-01-31 12383859 20 2021-02-01 2022-01-31 12383859 frs-core:CurrentFinancialInstruments 20 2022-01-31 12383859 frs-core:Non-currentFinancialInstruments 20 2022-01-31 12383859 dpl-frs:Item1 2021-02-01 2022-01-31 12383859 dpl-frs:Item1 2021-01-31 12383859 dpl-frs:Item1 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item1 2021-02-01 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item1 2021-01-31 12383859 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 12383859 dpl-frs:DistributionCosts dpl-frs:Item1 2021-02-01 2022-01-31 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dpl-frs:Item6 2021-01-31 12383859 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 12383859 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 12383859 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 12383859 dpl-frs:Item7 2021-02-01 2022-01-31 12383859 dpl-frs:Item7 2021-01-31 12383859 dpl-frs:Item7 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 12383859 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 12383859 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 12383859 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 12383859 dpl-frs:Item8 2021-02-01 2022-01-31 12383859 dpl-frs:Item8 2021-01-31 12383859 dpl-frs:Item8 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 12383859 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 12383859 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 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12383859 dpl-frs:Item11 2021-01-31 12383859 dpl-frs:Item11 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item11 2021-02-01 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item11 2021-01-31 12383859 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 12383859 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-01 2022-01-31 12383859 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-01 2022-01-31 12383859 dpl-frs:Item12 2021-02-01 2022-01-31 12383859 dpl-frs:Item12 2021-01-31 12383859 dpl-frs:Item12 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item12 2021-02-01 2022-01-31 12383859 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 12383859 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 12383859 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 12383859 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 12383859 1 2021-02-01 2022-01-31 12383859 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 12383859
As Payroll Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12383859
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,390 9,585
6,390 9,585
CURRENT ASSETS
Cash at bank and in hand - 169
- 169
Creditors: Amounts Falling Due Within One Year 5 (627,609 ) (406,806 )
NET CURRENT ASSETS (LIABILITIES) (627,609 ) (406,637 )
TOTAL ASSETS LESS CURRENT LIABILITIES (621,219 ) (397,052 )
Creditors: Amounts Falling Due After More Than One Year 6 (38,940 ) (50,000 )
NET LIABILITIES (660,159 ) (447,052 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (660,161 ) (447,054 )
SHAREHOLDERS' FUNDS (660,159) (447,052)
Page 1
Page 2
For the year ending 31 January 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
Mr Daniel Anderson
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
As Payroll Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12383859 . The registered office is 85 Woodplace Lane, Coulsdon, CR5 1NE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery 5 years Straight Line
Fixtures & Fittings 5 years Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 35)
23 35
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2022 13,812 2,163 15,975
As at 31 January 2023 13,812 2,163 15,975
Depreciation
As at 1 February 2022 5,525 865 6,390
Provided during the period 2,762 433 3,195
As at 31 January 2023 8,287 1,298 9,585
Net Book Value
As at 31 January 2023 5,525 865 6,390
As at 1 February 2022 8,287 1,298 9,585
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 6,997 -
Other taxes and social security 174,786 118,142
Net wages 40,183 26,796
Other creditors 371,584 217,314
Accruals and deferred income 2,390 300
Directors' loan accounts 31,669 44,254
627,609 406,806
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 38,940 50,000
38,940 50,000
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
During the year,  the company received management charges of £359,968 (2022: £nil) from AS Temps Limited,  a company controlled by the directors.
At the balance sheet date,  the company owed £350,274 (2022: £217,314) to AS Temps Limited.
At the balance sheet date,  the company owed £21,310 (2022: £nil) to AS Perms Limited, a company controlled by the directors.
Page 4