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REGISTERED NUMBER: SC547180 (Scotland)
















Financial Statements for the Year Ended 30 November 2023

for

Connect Appointments North East Limited

Connect Appointments North East Limited (Registered number: SC547180)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Connect Appointments North East Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: E Evans
G P Harper





REGISTERED OFFICE: 200 Bath Street
Glasgow
G2 4HG





REGISTERED NUMBER: SC547180 (Scotland)





AUDITORS: McLay McAlister & McGibbon LLP
Chartered Accountants and Statutory Auditors
145 St Vincent Street
Glasgow
G2 5JF

Connect Appointments North East Limited (Registered number: SC547180)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Investments 4 20 20

CURRENT ASSETS
Debtors 5 90,393 70,878
Cash at bank 974 75
91,367 70,953
CREDITORS
Amounts falling due within one year 6 (84,918 ) (69,305 )
NET CURRENT ASSETS 6,449 1,648
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,469

1,668

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6,369 1,568
SHAREHOLDERS' FUNDS 6,469 1,668

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:





G P Harper - Director


Connect Appointments North East Limited (Registered number: SC547180)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Connect Appointments North East 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Debtors
Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts.

Creditors
Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

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.

Connect Appointments North East Limited (Registered number: SC547180)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 December 2022
and 30 November 2023 20
NET BOOK VALUE
At 30 November 2023 20
At 30 November 2022 20

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 21,872 20,299
Amounts owed by group undertakings 68,511 49,307
Other debtors 10 1,272
90,393 70,878

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 21,874 20,299
Amounts owed to group undertakings 6,417 -
Taxation and social security 36,131 21,416
Other creditors 20,496 27,590
84,918 69,305

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Martin (Senior Statutory Auditor)
for and on behalf of McLay McAlister & McGibbon LLP

8. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

Connect Appointments North East Limited (Registered number: SC547180)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

9. ULTIMATE CONTROLLING PARTY

The immediate parent company is Connect Appointments Limited, a company incorporated in Scotland, by virtue of it holding 70% of the company's issued share capital.

The ultimate parent company is Connect Management Services Limited, a company incorporated in Scotland.

Connect Management Services Limited is the largest group for which consolidated financial statements are
prepared which include these results. A copy of the consolidated financial statements may be obtained from the registered office:

200 Bath Street
Glasgow
G2 4HG