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Registered Number: 11001354
England and Wales

 

 

 

LINQ HEALTHCARE RECRUITMENT SPECIALISTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,632    8,863 
15,632    8,863 
Current assets      
Debtors 250,012    134,003 
Cash at bank and in hand 61,413    41,693 
311,425    175,696 
Creditors: amount falling due within one year (297,843)   (150,574)
Net current assets 13,582    25,122 
 
Total assets less current liabilities 29,214    33,985 
Creditors: amount falling due after more than one year (19,250)   (25,851)
Provisions for liabilities (2,638)   (1,861)
Net assets 7,326    6,273 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 7,324    6,271 
Shareholders' funds 7,326    6,273 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 04 September 2024 and were signed on its behalf by:


-------------------------------
Michael John McEvoy
Director
-------------------------------
Joanne Reid
Director
1
General Information
Linq Healthcare Recruitment Specialists Limited is a private company, limited by shares, registered in England and Wales, registration number 11001354, registration address Suite 22A, City Tower, Piccadilly Plaza, Manchester, M1 4BT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 42 (2022 : 31).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2023 12,964    12,964 
Additions 12,724    12,724 
Disposals (3,425)   (3,425)
At 31 December 2023 22,263    22,263 
Depreciation
At 01 January 2023 4,101    4,101 
Charge for year 3,466    3,466 
On disposals (936)   (936)
At 31 December 2023 6,631    6,631 
Net book values
Closing balance as at 31 December 2023 15,632    15,632 
Opening balance as at 01 January 2023 8,863    8,863 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

2