1 March 2023 v2024.54.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP112257712023-03-012024-02-28112257712024-02-28112257712023-02-2811225771core:WithinOneYear2024-02-2811225771core:WithinOneYear2023-02-2811225771core:AfterOneYear2024-02-2811225771core:AfterOneYear2023-02-2811225771core:ShareCapital2024-02-2811225771core:ShareCapital2023-02-2811225771core:RetainedEarningsAccumulatedLosses2024-02-2811225771core:RetainedEarningsAccumulatedLosses2023-02-2811225771bus:Director12023-03-012024-02-2811225771bus:RegisteredOffice2023-03-012024-02-2811225771core:OtherResidualIntangibleAssets2023-03-012024-02-2811225771core:OfficeEquipment2023-03-012024-02-28112257712022-03-012023-02-2811225771core:IntangibleAssetsOtherThanGoodwill2024-02-2811225771core:IntangibleAssetsOtherThanGoodwill2023-03-0111225771core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2811225771core:IntangibleAssetsOtherThanGoodwill2023-02-2811225771core:PlantMachinery2023-03-0111225771core:PlantMachinery2023-03-012024-02-2811225771core:PlantMachinery2024-02-2811225771core:PlantMachinery2023-02-281122577112023-03-012024-02-2811225771countries:EnglandWales2023-03-012024-02-2811225771bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2811225771bus:PrivateLimitedCompanyLtd2023-03-012024-02-2811225771bus:SmallEntities2023-03-012024-02-2811225771bus:FullAccounts2023-03-012024-02-28
Company registration number:
11225771
Job Sentral Limited
Unaudited Filleted Financial Statements for the year ended
28 February 2024
Job Sentral Limited
Statement of Financial Position
28 February 2024
20242023
Note££
Fixed assets    
Intangible assets 5
1,631
 
1,748
 
Tangible assets 6
37,586
 
51,257
 
39,217
 
53,005
 
Current assets    
Debtors 7
40,821
 
17,155
 
Cash at bank and in hand
133,299
 
105,870
 
174,120
 
123,025
 
Creditors: amounts falling due within one year 8
(38,249
)
(30,624
)
Net current assets
135,871
 
92,401
 
Total assets less current liabilities 175,088   145,406  
Creditors: amounts falling due after more than one year 9
(52,712
)
(60,302
)
Net assets
122,376
 
85,104
 
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
122,374
 
85,102
 
Shareholders funds
122,376
 
85,104
 
For the year ending
28 February 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
30 October 2024
, and are signed on behalf of the board by:
Mr. M Allen
Director
Company registration number:
11225771
Job Sentral Limited
Notes to the Financial Statements
Year ended
28 February 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
132-134 Great Ancoats Street
,
Manchester
,
England
,
M4 6DE
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Other intangible assets
5% straight line

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% straight line

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2023:
1.00
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 March 2023
and
28 February 2024
2,333
 
Amortisation  
At
1 March 2023
585
 
Charge
117
 
At
28 February 2024
702
 
Carrying amount  
At
28 February 2024
1,631
 
At 28 February 2023
1,748
 

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 March 2023
57,998
 
Additions
907
 
At
28 February 2024
58,905
 
Depreciation  
At
1 March 2023
6,741
 
Charge
14,578
 
At
28 February 2024
21,319
 
Carrying amount  
At
28 February 2024
37,586
 
At 28 February 2023
51,257
 

7 Debtors

20242023
££
Trade debtors
14,572
 
15,544
 
Amounts owed by group undertakings and undertakings in which the company has a participating interest
26,249
  -  
Other debtors -  
1,611
 
40,821
 
17,155
 

8 Creditors: amounts falling due within one year

20242023
££
Taxation and social security
26,185
 
5,544
 
Other creditors
12,064
 
25,080
 
38,249
 
30,624
 

9 Creditors: amounts falling due after more than one year

20242023
££
Other creditors
52,712
 
60,302