2023-01-012023-12-312023-12-31false07643777SMART RECRUIT ONLINE 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SMART RECRUIT ONLINE LIMITED

Registered Number
07643777
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

SMART RECRUIT ONLINE LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BAKER, David
BILLSBERRY, Simon Paul
DORBAN, Greg
JOHNSTON, Nicholas James
SLAVIN, Joseph

Company Secretary

HEADLAM, Robin Edward

Registered Address

1 Percy's Barn
Seaton Road
Harringworth
NN17 3AF

Registered Number

07643777 (England and Wales)
SMART RECRUIT ONLINE LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets377,27784,831
Tangible assets423,03726,590
100,314111,421
Current assets
Debtors439,059410,997
Cash at bank and on hand800,569857,328
1,239,6281,268,325
Creditors amounts falling due within one year6(384,994)(317,894)
Net current assets (liabilities)854,634950,431
Total assets less current liabilities954,9481,061,852
Creditors amounts falling due after one year7(130,834)(145,863)
Net assets824,114915,989
Capital and reserves
Called up share capital3,6643,643
Share premium4,977,5262,977,548
Profit and loss account(4,157,076)(2,065,202)
Shareholders' funds824,114915,989
The financial statements were approved and authorised for issue by the Board of Directors on 8 March 2024, and are signed on its behalf by:
DORBAN, Greg
Director
Registered Company No. 07643777
SMART RECRUIT ONLINE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Development costs are capitalised and amortised at 5% per annum
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year1415
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 23168,281168,281
At 31 December 23168,281168,281
Amortisation and impairment
At 01 January 2383,45083,450
Charge for year7,5547,554
At 31 December 2391,00491,004
Net book value
At 31 December 2377,27777,277
At 31 December 2284,83184,831
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 2353,67653,676
Additions3,7613,761
At 31 December 2357,43757,437
Depreciation and impairment
At 01 January 2327,08627,086
Charge for year7,3147,314
At 31 December 2334,40034,400
Net book value
At 31 December 2323,03723,037
At 31 December 2226,59026,590
5.Current asset investments
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables103,948126,234
Bank borrowings and overdrafts18,56818,568
Taxation and social security68,41833,825
Other creditors3,3873,665
Accrued liabilities and deferred income190,673135,602
Total384,994317,894
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts42,41557,445
Other creditors88,41988,418
Total130,834145,863