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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 06342522 frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:UnlistedNon-exchangeTraded 2021-09-30 06342522 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 06342522 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 06342522 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 06342522 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 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frs-core:Non-currentFinancialInstruments 4 2022-09-30 06342522 5 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 5 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 5 2022-09-30 06342522 6 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 6 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 6 2022-09-30 06342522 7 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 7 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 7 2022-09-30 06342522 8 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 8 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 8 2022-09-30 06342522 9 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 9 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 9 2022-09-30 06342522 10 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 10 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 10 2022-09-30 06342522 11 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 11 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 11 2022-09-30 06342522 12 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 12 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 12 2022-09-30 06342522 13 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 13 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 13 2022-09-30 06342522 14 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 14 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 14 2022-09-30 06342522 15 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 15 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 15 2022-09-30 06342522 16 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 16 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 16 2022-09-30 06342522 17 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 17 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 17 2022-09-30 06342522 18 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 18 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 18 2022-09-30 06342522 19 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 19 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 19 2022-09-30 06342522 20 2021-10-01 2022-09-30 06342522 frs-core:CurrentFinancialInstruments 20 2022-09-30 06342522 frs-core:Non-currentFinancialInstruments 20 2022-09-30 06342522 dpl-frs:Item1 2021-10-01 2022-09-30 06342522 dpl-frs:Item1 2021-09-30 06342522 dpl-frs:Item1 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item1 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dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 06342522 dpl-frs:Item5 2021-10-01 2022-09-30 06342522 dpl-frs:Item5 2021-09-30 06342522 dpl-frs:Item5 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 06342522 dpl-frs:Item6 2021-10-01 2022-09-30 06342522 dpl-frs:Item6 2021-09-30 06342522 dpl-frs:Item6 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 06342522 dpl-frs:Item7 2021-10-01 2022-09-30 06342522 dpl-frs:Item7 2021-09-30 06342522 dpl-frs:Item7 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 06342522 dpl-frs:Item8 2021-10-01 2022-09-30 06342522 dpl-frs:Item8 2021-09-30 06342522 dpl-frs:Item8 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 06342522 dpl-frs:Item9 2021-10-01 2022-09-30 06342522 dpl-frs:Item9 2021-09-30 06342522 dpl-frs:Item9 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 06342522 dpl-frs:Item10 2021-10-01 2022-09-30 06342522 dpl-frs:Item10 2021-09-30 06342522 dpl-frs:Item10 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 06342522 dpl-frs:Item11 2021-10-01 2022-09-30 06342522 dpl-frs:Item11 2021-09-30 06342522 dpl-frs:Item11 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 06342522 dpl-frs:Item12 2021-10-01 2022-09-30 06342522 dpl-frs:Item12 2021-09-30 06342522 dpl-frs:Item12 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 06342522 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 06342522 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 06342522 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 06342522 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 06342522 1 2021-10-01 2022-09-30 06342522 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 06342522
Pathfinder Recruitment Limited
Financial Statements
For The Year Ended 30 September 2023
William Price & Co Limited
Chartered Accountants
Westbury Court Church Road
Westbury On Trym
Bristol
BS9 3EF
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06342522
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 512 769
512 769
CURRENT ASSETS
Debtors 5 884,444 869,473
Cash at bank and in hand 15,801 72,201
900,245 941,674
Creditors: Amounts Falling Due Within One Year 6 (3,906 ) (7,720 )
NET CURRENT ASSETS (LIABILITIES) 896,339 933,954
TOTAL ASSETS LESS CURRENT LIABILITIES 896,851 934,723
NET ASSETS 896,851 934,723
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 896,751 934,623
SHAREHOLDERS' FUNDS 896,851 934,723
Page 1
Page 2
For the year ending 30 September 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 G S Howard
Director
14 March 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
Pathfinder Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06342522 . The registered office is 34 High Street, Westbury On Trym, Bristol, BS9 3DZ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Computer Equipment 20% straight line method.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable 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.
Current 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 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: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2022 4,233
As at 30 September 2023 4,233
Depreciation
As at 1 October 2022 3,464
Provided during the period 257
As at 30 September 2023 3,721
Net Book Value
As at 30 September 2023 512
As at 1 October 2022 769
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 27,992 19,252
Other debtors - 1,382
Amounts owed by other participating interests 35,733 3,121
63,725 23,755
Due after more than one year
Other debtors 820,719 845,718
820,719 845,718
884,444 869,473
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 449 -
VAT 1,891 6,350
Other creditors 66 -
Accruals and deferred income 1,500 1,370
3,906 7,720
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the end of the year, the company was owed £810,718.39 by GSH lettings Ltd, a company controlled by the director.
Page 5