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Registered Number: 09416166
England and Wales

 

 

 

BISCUIT RECRUITMENT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2023

End date: 28 February 2024
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 28 February 2024.
Principal activities
Principal activity of the company during the financial year was of a recruitment agency.
Director
The director who served the company throughout the year was as follows:
Frances Li
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Frances Li
Director

Date approved: 25 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,843    3,886 
Investments 4 77,277    77,277 
80,120    81,163 
Current assets      
Debtors 5 1    4,853 
Cash at bank and in hand 282,235    321,449 
282,236    326,302 
Creditors: amount falling due within one year 6 (70,497)   (121,753)
Net current assets 211,739    204,549 
 
Total assets less current liabilities 291,859    285,712 
Provisions for liabilities 7 (904)   (1,208)
Net assets 290,955    284,504 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 290,954    284,503 
Shareholders' funds 290,955    284,504 
 


For the year ended 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 to the Registrar of Companies.
The financial statements were approved by the director on 25 November 2024 and were signed by:


-------------------------------
Frances Li
Director
2
General Information
Biscuit Recruitment Limited is a private company, limited by shares, registered in England and Wales, registration number 09416166, registration address Flat 6, 2 Dame Street, London, N1 7FR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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 and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 March 2023 508    6,406    6,914 
Additions    
Disposals    
At 28 February 2024 508    6,406    6,914 
Depreciation
At 01 March 2023 127    2,997    3,124 
Charge for year 95    852    947 
On disposals    
At 28 February 2024 222    3,849    4,071 
Net book values
Closing balance as at 28 February 2024 286    2,557    2,843 
Opening balance as at 01 March 2023 381    3,505    3,886 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 March 2023  
Additions 77,277    77,277 
Transfer to/from tangible fixed assets  
Disposals  
At 28 February 2024 77,277    77,277 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1    4,853 
1    4,853 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   488 
Corporation Tax 7,632    19,669 
PAYE & Social Security 3,663    2,570 
Other Creditors   30,437 
Wages & Salaries Control Account  
Directors' Current Accounts 50,691    49,386 
VAT 8,511    19,203 
70,497    121,753 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 540    720 
Pension Provisions 364    488 
904    1,208 

3