Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activity00truefalse2023-04-01true 06722763 2023-04-01 2024-03-31 06722763 2022-04-01 2023-03-31 06722763 2024-03-31 06722763 2023-03-31 06722763 c:Director2 2023-04-01 2024-03-31 06722763 d:CurrentFinancialInstruments 2024-03-31 06722763 d:CurrentFinancialInstruments 2023-03-31 06722763 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06722763 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 06722763 d:ShareCapital 2024-03-31 06722763 d:ShareCapital 2023-03-31 06722763 d:RetainedEarningsAccumulatedLosses 2024-03-31 06722763 d:RetainedEarningsAccumulatedLosses 2023-03-31 06722763 c:FRS102 2023-04-01 2024-03-31 06722763 c:Audited 2023-04-01 2024-03-31 06722763 c:FullAccounts 2023-04-01 2024-03-31 06722763 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06722763 c:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06722763 2 2023-04-01 2024-03-31 06722763 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 06722763










LINSCO RECRUITMENT LIMITED










Financial statements

Information for filing with the registrar

for the year ended 31 March 2024

 
LINSCO RECRUITMENT LIMITED
Registered number: 06722763

Balance sheet
as at 31 March 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
27,290
50,872

Cash at bank and in hand
 4 
1,030,938
753,023

  
1,058,228
803,895

Creditors: amounts falling due within one year
 5 
(258,586)
(145,652)

Net current assets
  
 
 
799,642
 
 
658,243

Total assets less current liabilities
  
799,642
658,243

  

Net assets
  
799,642
658,243


Capital and reserves
  

Called up share capital 
  
290
290

Profit and loss account
  
799,352
657,953

  
799,642
658,243


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 statement of comprehensive income 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: 




................................................
Mr M R McGregor
Director

Date: 2 October 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LINSCO RECRUITMENT LIMITED
 

 
Notes to the financial statements
for the year ended 31 March 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

Linsco Recruitment Limited is a private company limited by shares and incorporated in the United Kingdom. The address of the registered office is given in the company information of these financial statements. The company's registration number is 06722763. The company's place of business is located at Canalside House, 6 Canal Street, NG1 7EH.
The financial statements have been prepared on a going concern basis under the historical cost convention modified to include items at fair value. The financial statements have been prepared in accordance with FRS 102 Section 1A small entities, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in Sterling and rounded to the nearest £1, which is the functional currency of the company.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

 
1.2

Going concern

In preparing the financial statements on a going concern basis, the directors have paid due regard to relevant forecast financial information, including cash flows, and factored in sensitivities and uncertainties affecting the company. In the directors' opinion, the company is a going concern for a minimum of twelve months from the date of the approval of the financial statements.

 
1.3

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, unless it relates to items in other comprehensive income or directly in equity. In such cases, the restated tax is also other comprehensive income or directly in equity.
Current tax liabilities are measured at the amount expected to be paid, based on tax rates and laws that are enacted or substantively enacted at the balance sheet date.

Page 2

 
LINSCO RECRUITMENT LIMITED
 

 
Notes to the financial statements
for the year ended 31 March 2024

1.Accounting policies (continued)

 
1.6

Short term debtors and creditors

Debtors and creditors with no stated interest rate or that are receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other administrative expenses.

 
1.7

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash in hand and short term deposits with an original maturity date of three months or less.


2.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


3.


Debtors

2024
2023
£
£


Trade debtors
27,290
50,872

27,290
50,872



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,030,938
753,023



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
203,985
99,366

Corporation tax
46,614
33,802

Other taxation and social security
7,986
12,484

Other creditors
1
-

258,586
145,652


Page 3

 
LINSCO RECRUITMENT LIMITED
 

 
Notes to the financial statements
for the year ended 31 March 2024

6.


Related party transactions

The company has taken advantage of the exemption under FRS 102 Section 33.1A Related Party Disclosures from disclosing transactions with other members of the group.


7.
 

Provisions available for audits of small entities

This entity qualifies for PAASE and therefore in common with many other businesses of this size and nature, the company uses their auditors to assist with the preparation of the financial statements.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2024 was unqualified.

The audit report was signed on 3 October 2024 by Julie Stringer (Senior statutory auditor) on behalf of PKF Smith Cooper Audit Limited.


Page 4