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2022-11-30 02215302 dpl-frs:Item12 2021-12-01 2022-11-30 02215302 dpl-frs:Item12 2021-11-30 02215302 dpl-frs:Item12 2022-11-30 02215302 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 02215302 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 02215302 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 02215302 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 02215302 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 02215302 1 2021-12-01 2022-11-30 02215302 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 02215302
S & G Recruitment Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02215302
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,668 4,315
3,668 4,315
CURRENT ASSETS
Debtors 5 35,147 38,146
Cash at bank and in hand 2,725 5,827
37,872 43,973
Creditors: Amounts Falling Due Within One Year 6 (23,947 ) (27,491 )
NET CURRENT ASSETS (LIABILITIES) 13,925 16,482
TOTAL ASSETS LESS CURRENT LIABILITIES 17,593 20,797
Creditors: Amounts Falling Due After More Than One Year 7 (16,955 ) (19,095 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (532 ) (619 )
NET ASSETS 106 1,083
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 6 983
SHAREHOLDERS' FUNDS 106 1,083
Page 1
Page 2
For the year ending 30 November 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
Mr Graham Smith
Director
11/03/2024
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
S & G Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02215302 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 8 (2022: 8)
8 8
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 67,198 19,090 86,288
As at 30 November 2023 67,198 19,090 86,288
Depreciation
As at 1 December 2022 64,456 17,517 81,973
Provided during the period 412 235 647
As at 30 November 2023 64,868 17,752 82,620
Net Book Value
As at 30 November 2023 2,330 1,338 3,668
As at 1 December 2022 2,742 1,573 4,315
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,342 6,372
Director's loan account 27,805 31,774
35,147 38,146
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,702 1,506
Bank loans and overdrafts 16,223 16,210
Corporation tax 1,977 3,226
Other taxes and social security 151 294
VAT 1,302 2,674
Other creditors 1,990 2,979
Amounts owed to associates 602 602
23,947 27,491
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 16,955 19,095
16,955 19,095
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5