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Registered number: 08799030
CJS Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08799030
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,625 19,175
26,625 19,175
CURRENT ASSETS
Debtors 5 572,656 523,207
Cash at bank and in hand 210,822 154,428
783,478 677,635
Creditors: Amounts Falling Due Within One Year 6 (693,806 ) (621,185 )
NET CURRENT ASSETS (LIABILITIES) 89,672 56,450
TOTAL ASSETS LESS CURRENT LIABILITIES 116,297 75,625
Creditors: Amounts Falling Due After More Than One Year 7 - (25,841 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,059 ) (3,643 )
NET ASSETS 111,238 46,141
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 111,228 46,131
SHAREHOLDERS' FUNDS 111,238 46,141
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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 her 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
Mrs Jillian Bennett
Director
05/09/2024
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
CJS Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08799030 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent , BR8 7PA.
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 sale of goods and 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 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 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. 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 years 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.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 1,732 24,677 14,256 40,665
Additions - 10,156 1,995 12,151
As at 31 December 2023 1,732 34,833 16,251 52,816
Depreciation
As at 1 January 2023 481 14,362 6,647 21,490
Provided during the period 188 3,072 1,441 4,701
As at 31 December 2023 669 17,434 8,088 26,191
Net Book Value
As at 31 December 2023 1,063 17,399 8,163 26,625
As at 1 January 2023 1,251 10,315 7,609 19,175
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 442,933 416,307
Prepayments and accrued income 74,136 62,941
Other debtors 3,620 2,340
Director's loan account 51,967 41,619
572,656 523,207
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 23,373 18,305
Bank loans and overdrafts 18,293 19,381
Corporation tax 81,334 25,669
Other taxes and social security 6,095 2,007
VAT 198,632 157,259
Other creditors 231,326 298,613
Intercompany loans 70,466 68,419
Accruals and deferred income 64,287 31,532
693,806 621,185
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans - 25,841
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
9. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mrs J Bennett of £51,967 (2022 - £41,619), no interest is to be charged and this will be repaid within 9 months of the year end.
Included within other creditors due within one year is an amount of £70,466 (2022 - £68,419) owed to CJS Payroll Services Ltd, a company under the control of the director Mrs J Bennett. No repayment terms have been set and no interest is to be charged.
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