Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31false1false2023-06-01No description of principal activity1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08083682 2023-06-01 2024-05-31 08083682 2022-06-01 2023-05-31 08083682 2024-05-31 08083682 2023-05-31 08083682 c:Director1 2023-06-01 2024-05-31 08083682 d:MotorVehicles 2023-06-01 2024-05-31 08083682 d:MotorVehicles 2024-05-31 08083682 d:MotorVehicles 2023-05-31 08083682 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08083682 d:OfficeEquipment 2023-06-01 2024-05-31 08083682 d:OfficeEquipment 2024-05-31 08083682 d:OfficeEquipment 2023-05-31 08083682 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08083682 d:ComputerEquipment 2023-06-01 2024-05-31 08083682 d:ComputerEquipment 2024-05-31 08083682 d:ComputerEquipment 2023-05-31 08083682 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08083682 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 08083682 d:CurrentFinancialInstruments 2024-05-31 08083682 d:CurrentFinancialInstruments 2023-05-31 08083682 d:Non-currentFinancialInstruments 2024-05-31 08083682 d:Non-currentFinancialInstruments 2023-05-31 08083682 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 08083682 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 08083682 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 08083682 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 08083682 d:ShareCapital 2024-05-31 08083682 d:ShareCapital 2023-05-31 08083682 d:RetainedEarningsAccumulatedLosses 2024-05-31 08083682 d:RetainedEarningsAccumulatedLosses 2023-05-31 08083682 c:OrdinaryShareClass1 2023-06-01 2024-05-31 08083682 c:OrdinaryShareClass1 2024-05-31 08083682 c:OrdinaryShareClass1 2023-05-31 08083682 c:OrdinaryShareClass2 2023-06-01 2024-05-31 08083682 c:OrdinaryShareClass2 2024-05-31 08083682 c:OrdinaryShareClass2 2023-05-31 08083682 c:FRS102 2023-06-01 2024-05-31 08083682 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 08083682 c:FullAccounts 2023-06-01 2024-05-31 08083682 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 08083682 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08083682









GILLIAN MORRISON RECRUITMENT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
GILLIAN MORRISON RECRUITMENT LTD
REGISTERED NUMBER: 08083682

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
46,877
2,519

  
46,877
2,519

Current assets
  

Debtors: amounts falling due within one year
 5 
-
28,450

Cash at bank and in hand
 6 
158,045
198,585

  
158,045
227,035

Creditors: amounts falling due within one year
 7 
(114,009)
(89,823)

Net current assets
  
 
 
44,036
 
 
137,212

Total assets less current liabilities
  
90,913
139,731

Creditors: amounts falling due after more than one year
  
(42,191)
-

  

Net assets
  
48,722
139,731


Capital and reserves
  

Called up share capital 
 9 
110
110

Profit and loss account
  
48,612
139,621

  
48,722
139,731


Page 1

 
GILLIAN MORRISON RECRUITMENT LTD
REGISTERED NUMBER: 08083682
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G V Morrison
Director

Date: 13 September 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
GILLIAN MORRISON RECRUITMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Gillian Morrison Recruitment Ltd is a private company limited by shares and incorporated in England & Wales (registered number 08083682).
The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
GILLIAN MORRISON RECRUITMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
straight-line method
Office equipment
-
25%
straight-line method
Computer equipment
-
25%
straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
GILLIAN MORRISON RECRUITMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Employees

2024
2023
£
£

Wages and salaries
9,568
9,568

Pension
60,000
40,000

69,568
49,568


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 June 2023
-
2,882
1,673
4,555


Additions
50,582
-
1,451
52,033



At 31 May 2024

50,582
2,882
3,124
56,588



Depreciation


At 1 June 2023
-
1,321
717
2,038


Charge for the year on owned assets
6,323
720
630
7,673



At 31 May 2024

6,323
2,041
1,347
9,711



Net book value



At 31 May 2024
44,259
841
1,777
46,877



At 31 May 2023
-
1,561
956
2,517

Page 5

 
GILLIAN MORRISON RECRUITMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
28,450

-
28,450



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
158,045
198,585

158,045
198,585



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
31,110
61,782

Other taxation and social security
13,854
26,041

Other creditors
67,045
-

Accruals and deferred income
2,000
2,000

114,009
89,823



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Net obligations under hire purchase contracts
42,191
-

42,191
-


Page 6

 
GILLIAN MORRISON RECRUITMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 (2023 - 10) B Ordinary shares of £1.00 each
10
10
100 (2023 - 100) Ordinary shares of £1.00 each
100
100

110

110


 
Page 7