Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 SC169725 Mr Joseph O'Raw Joseph O'Raw true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC169725 2022-12-31 SC169725 2023-12-31 SC169725 2023-01-01 2023-12-31 SC169725 frs-core:CurrentFinancialInstruments 2023-12-31 SC169725 frs-core:Non-currentFinancialInstruments 2023-12-31 SC169725 frs-core:FurnitureFittings 2023-12-31 SC169725 frs-core:FurnitureFittings 2023-01-01 2023-12-31 SC169725 frs-core:FurnitureFittings 2022-12-31 SC169725 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 SC169725 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC169725 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 SC169725 frs-core:MotorVehicles 2023-01-01 2023-12-31 SC169725 frs-core:CapitalRedemptionReserve 2023-12-31 SC169725 frs-core:ShareCapital 2023-12-31 SC169725 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC169725 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC169725 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 SC169725 frs-bus:SmallEntities 2023-01-01 2023-12-31 SC169725 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC169725 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC169725 1 2023-01-01 2023-12-31 SC169725 frs-bus:Director1 2023-01-01 2023-12-31 SC169725 frs-countries:Scotland 2023-01-01 2023-12-31 SC169725 2021-12-31 SC169725 2022-12-31 SC169725 2022-01-01 2022-12-31 SC169725 frs-core:CurrentFinancialInstruments 2022-12-31 SC169725 frs-core:Non-currentFinancialInstruments 2022-12-31 SC169725 frs-core:CapitalRedemptionReserve 2022-12-31 SC169725 frs-core:ShareCapital 2022-12-31 SC169725 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: SC169725
Proactive Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
McMillan Financial
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC169725
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 115,296 116,777
115,296 116,777
CURRENT ASSETS
Debtors 5 434,267 409,041
Cash at bank and in hand 162,443 137,144
596,710 546,185
Creditors: Amounts Falling Due Within One Year 6 (295,513 ) (248,670 )
NET CURRENT ASSETS (LIABILITIES) 301,197 297,515
TOTAL ASSETS LESS CURRENT LIABILITIES 416,493 414,292
Creditors: Amounts Falling Due After More Than One Year 7 (3,975 ) (14,734 )
NET ASSETS 412,518 399,558
CAPITAL AND RESERVES
Called up share capital 8 50 50
Capital redemption reserve 50 50
Profit and Loss Account 412,418 399,458
SHAREHOLDERS' FUNDS 412,518 399,558
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Page 2
For the year ending 31 December 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 Joseph O'Raw
Director
25/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Proactive Recruitment Limited is a private company, limited by shares, incorporated in Scotland, registered number SC169725 . The registered office is 30-32 Muir Street, Motherwell, Lanarkshire, ML1 1BN.
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.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Freehold 1% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 7 7
7 7
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 123,450 34,775 158,225
As at 31 December 2023 123,450 34,775 158,225
Depreciation
As at 1 January 2023 7,409 34,039 41,448
Provided during the period 1,235 246 1,481
As at 31 December 2023 8,644 34,285 42,929
Net Book Value
As at 31 December 2023 114,806 490 115,296
As at 1 January 2023 116,041 736 116,777
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 312,817 307,624
Director's loan account 120,299 100,417
Amounts owed by associates 1,151 1,000
434,267 409,041
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,446 1,530
Bank loans and overdrafts 9,541 9,674
Corporation tax 41,300 31,471
Other taxes and social security 32,189 24,726
VAT 175,530 156,877
Other creditors 32,412 20,947
Accruals and deferred income 3,095 3,445
295,513 248,670
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 3,975 14,734
3,975 14,734
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50 50
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
10. Ultimate Controlling Party
The company's ultimate controlling party is Joseph O'Raw by virtue of his ownership of 100% of the issued share capital in the company.
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