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Registered number: 08301346
Theo Jones Recruitment Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Fusion Accountants Ltd
ICAEW, ATT
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Joshua Timothy Cummins
Company Number 08301346
Registered Office Suite 217 Sterling House
Langston Road
Loughton, Essex
England
IG10 3TS
Accountants Fusion Accountants Ltd
Suite 2, First Floor Profile West
950 Great West Road
Brentford
TW8 9ES
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Theo Jones Recruitment Limited for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Theo Jones Recruitment Limited for the year ended 30 November 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Theo Jones Recruitment Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Theo Jones Recruitment Limited and state those matters that we have agreed to state to the director of Theo Jones Recruitment Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Theo Jones Recruitment Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Theo Jones Recruitment Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Theo Jones Recruitment Limited . You consider that Theo Jones Recruitment Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Theo Jones Recruitment Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30/08/2024
Fusion Accountants Ltd
Suite 2, First Floor Profile West
950 Great West Road
Brentford
TW8 9ES
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Balance Sheet
Registered number: 08301346
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,567 54,499
23,567 54,499
CURRENT ASSETS
Debtors 5 271,481 326,739
Cash at bank and in hand 71,056 30,646
342,537 357,385
Creditors: Amounts Falling Due Within One Year 6 (152,796 ) (178,528 )
NET CURRENT ASSETS (LIABILITIES) 189,741 178,857
TOTAL ASSETS LESS CURRENT LIABILITIES 213,308 233,356
Creditors: Amounts Falling Due After More Than One Year 7 (174,890 ) (160,863 )
NET ASSETS 38,418 72,493
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 37,418 71,493
SHAREHOLDERS' FUNDS 38,418 72,493
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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 members have 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.
The financial statements were approved by the board of directors on 30 August 2024 and were signed on its behalf by:
Joshua Timothy Cummins
Director
30/08/2024
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Theo Jones Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08301346 . The registered office is Suite 217 Sterling House, Langston Road, Loughton, Essex, England, IG10 3TS.
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.
Presentation currency
Monetary figures for this client's accounts will be reported in United Kingdom, Pounds sterling £.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:
Plant & Machinery has been fully depreciated.
Motor Vehicles -
Computer Equipment depreciated using reducing balance method at 25%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 8)
13 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 46,079 77,734 5,629 129,442
Additions 3,525 - 2,982 6,507
Disposals - (77,734 ) - (77,734 )
As at 30 November 2023 49,604 - 8,611 58,215
Depreciation
As at 1 December 2022 26,482 46,990 1,471 74,943
Provided during the period 6,695 - - 6,695
Disposals - (46,990 ) - (46,990 )
As at 30 November 2023 33,177 - 1,471 34,648
Net Book Value
As at 30 November 2023 16,427 - 7,140 23,567
As at 1 December 2022 19,597 30,744 4,158 54,499
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 213,481 255,898
Other debtors 58,000 70,841
271,481 326,739
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 25,800 31,721
Bank loans and overdrafts 2,866 352
Other creditors 11,573 9,058
Taxation and social security 112,557 137,397
152,796 178,528
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 61,613
Bank loans 106,281 99,250
Other loans 68,609 -
174,890 160,863
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 61,613
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
  1,000 Ordinary shares of £1 each
Page 7