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Registered number: SC293144
Pol-UK Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC293144
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,082 6,866
7,082 6,866
CURRENT ASSETS
Debtors 5 106,934 123,657
Cash at bank and in hand 21,917 6,813
128,851 130,470
Creditors: Amounts Falling Due Within One Year 6 (70,382 ) (75,516 )
NET CURRENT ASSETS (LIABILITIES) 58,469 54,954
TOTAL ASSETS LESS CURRENT LIABILITIES 65,551 61,820
Creditors: Amounts Falling Due After More Than One Year 7 (63,750 ) (63,750 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,346 ) (1,305 )
NET ASSETS/(LIABILITIES) 455 (3,235 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 355 (3,335 )
SHAREHOLDERS' FUNDS 455 (3,235)
Page 1
Page 2
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 directors acknowledge their 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
Ms Ewa Walker
Director
30/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pol-UK Recruitment Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC293144 . The registered office is Rosslyn Associates, The Walled Garden, South Building, Bush estate, Edinburgh, Midlothian, EH26 0SD.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 25% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 13)
13 13
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 12,416
Additions 2,501
As at 30 November 2023 14,917
Depreciation
As at 1 December 2022 5,550
Provided during the period 2,285
As at 30 November 2023 7,835
Net Book Value
As at 30 November 2023 7,082
As at 1 December 2022 6,866
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 33,275 25,367
Other debtors 73,659 98,290
106,934 123,657
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 21,250 21,250
Other creditors 19,334 23,684
Taxation and social security 29,798 30,582
70,382 75,516
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 63,750 63,750
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
10. Ultimate Controlling Party
Neither shareholder has ultimate control of the company.
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