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Registered number: 12734109
Position 1 Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Graver & Co Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12734109
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 2,742
2,742
CURRENT ASSETS
Debtors 5 3,080
Cash at bank and in hand 1,738
4,818
Creditors: Amounts Falling Due Within One Year 6 (1,036 )
NET CURRENT ASSETS (LIABILITIES) 3,782
TOTAL ASSETS LESS CURRENT LIABILITIES 6,524
Creditors: Amounts Falling Due After More Than One Year 7 (90,550 )
NET LIABILITIES (84,026 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (84,126 )
SHAREHOLDERS' FUNDS (84,026)
Page 1
Page 2
For the year ending 31 July 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 Profit and Loss Account.
On behalf of the board
Dr Mario Bardwell
Director
22nd February 2024
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
Position 1 Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12734109 . The registered office is 2 Station Road, Brundall, Norwich, Norfolk, NR13 5LA.
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. Going Concern Disclosure
The accounts have been prepared on a going concern basis which may not be appropriate as at the Balance Sheet date the liabilities exceeded the assets by £84026.49. The company meets it's day to day working capital requirements through a loan provided by the shareholder who is also the director. In light of this ongoing support the director believes that it is appropriate to prepare the accounts on a going concern basis which assumes that the company will continue in operational existence for the forseeable future.
2.3. 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.
2.4. 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:
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 - - -
Additions 260 3,395 3,655
As at 31 July 2023 260 3,395 3,655
Depreciation
As at 1 August 2022 - - -
Provided during the period 65 848 913
As at 31 July 2023 65 848 913
Net Book Value
As at 31 July 2023 195 2,547 2,742
As at 1 August 2022 - - -
5. Debtors
2023
£
Due within one year
Prepayments and accrued income 565
VAT 2,515
3,080
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 1,036
1,036
7. Creditors: Amounts Falling Due After More Than One Year
2023
£
Directors loan account 90,550
90,550
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8. Share Capital
2023
£
Allotted, Called up and fully paid 100
Page 5