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REGISTERED NUMBER: SC495880 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

ABERNESS RECRUITMENT AGENCY LIMITED

ABERNESS RECRUITMENT AGENCY LIMITED (REGISTERED NUMBER: SC495880)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ABERNESS RECRUITMENT AGENCY LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D E Smith





REGISTERED OFFICE: Highland Rail House
Second Floor
Station Square
Inverness
IV1 1LE





REGISTERED NUMBER: SC495880 (Scotland)






ABERNESS RECRUITMENT AGENCY LIMITED (REGISTERED NUMBER: SC495880)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,444 6,343

CURRENT ASSETS
Debtors 5 343,566 339,290
Cash at bank 55,470 74,643
399,036 413,933
CREDITORS
Amounts falling due within one year 6 271,165 290,254
NET CURRENT ASSETS 127,871 123,679
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,315

130,022

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 138,215 129,922
138,315 130,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2024 and were signed by:





D E Smith - Director


ABERNESS RECRUITMENT AGENCY LIMITED (REGISTERED NUMBER: SC495880)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Aberness Recruitment Agency Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 144 (2022 - 92 ) .

ABERNESS RECRUITMENT AGENCY LIMITED (REGISTERED NUMBER: SC495880)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2023 14,116
Additions 5,826
At 31 December 2023 19,942
DEPRECIATION
At 1 January 2023 7,773
Charge for year 1,725
At 31 December 2023 9,498
NET BOOK VALUE
At 31 December 2023 10,444
At 31 December 2022 6,343

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 291,986 251,370
Other debtors 51,580 87,920
343,566 339,290

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 6,000 6,000
Taxation and social security 201,506 207,647
Other creditors 63,659 76,607
271,165 290,254

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
D E Smith
Balance outstanding at start of year (3,008 ) (4,602 )
Amounts advanced (28,946 ) (2,906 )
Amounts repaid 28,600 4,500
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,354 ) (3,008 )

ABERNESS RECRUITMENT AGENCY LIMITED (REGISTERED NUMBER: SC495880)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D E Smith.