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Company Registration No. 12233483 (England and Wales)
Smart City Recruiters Ltd Unaudited accounts for the year ended 30 September 2024
Smart City Recruiters Ltd Unaudited accounts Contents
Page
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Smart City Recruiters Ltd Company Information for the year ended 30 September 2024
Director
Mark Hulin
Secretary
Mark Hulin
Company Number
12233483 (England and Wales)
Registered Office
Unit 9&10 The Boat House Wharf Street Brighouse West Yorkshire HD6 1PP
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Smart City Recruiters Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
223,935 
192,628 
Investments
68,810 
73,810 
292,745 
266,438 
Current assets
Debtors
1,499,442 
967,980 
Cash at bank and in hand
1,051,270 
869,083 
2,550,712 
1,837,063 
Creditors: amounts falling due within one year
(1,466,918)
(1,462,885)
Net current assets
1,083,794 
374,178 
Total assets less current liabilities
1,376,539 
640,616 
Provisions for liabilities
Deferred tax
(34,018)
(37,038)
Net assets
1,342,521 
603,578 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,342,421 
603,478 
Shareholders' funds
1,342,521 
603,578 
For the year ending 30 September 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 October 2024 and were signed on its behalf by
Mark Hulin Director Company Registration No. 12233483
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Smart City Recruiters Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Smart City Recruiters Ltd is a private company, limited by shares, registered in England and Wales, registration number 12233483. The registered office is Unit 9&10, The Boat House Wharf Street, Brighouse, West Yorkshire, HD6 1PP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
33.3% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Smart City Recruiters Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
241,070 
15,652 
256,722 
Additions
83,381 
849 
84,230 
Disposals
(50,333)
- 
(50,333)
At 30 September 2024
274,118 
16,501 
290,619 
Depreciation
At 1 October 2023
51,758 
12,336 
64,094 
Charge for the year
31,281 
2,035 
33,316 
On disposals
(30,726)
- 
(30,726)
At 30 September 2024
52,313 
14,371 
66,684 
Net book value
At 30 September 2024
221,805 
2,130 
223,935 
At 30 September 2023
189,312 
3,316 
192,628 
5
Investments
Other investments 
£ 
Valuation at 1 October 2023
73,810 
Additions
20,000 
Disposals
(25,000)
Valuation at 30 September 2024
68,810 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,019,870 
561,786 
Accrued income and prepayments
104,072 
371,694 
Other debtors
375,500 
34,500 
1,499,442 
967,980 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
174,082 
143,808 
Trade creditors
369,694 
648,936 
Taxes and social security
337,631 
191,182 
Other creditors
213,762 
188,690 
Accruals
371,749 
290,269 
1,466,918 
1,462,885 
8
Average number of employees
During the year the average number of employees was 8 (2023: 8).
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