Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29falseThe principal activity of the company during the trading period was that of human sources provision and management of human resources function.false12023-03-01false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12447841 2023-03-01 2024-02-29 12447841 2022-03-01 2023-02-28 12447841 2024-02-29 12447841 2023-02-28 12447841 2022-03-01 12447841 c:Director2 2023-03-01 2024-02-29 12447841 d:CurrentFinancialInstruments 2024-02-29 12447841 d:CurrentFinancialInstruments 2023-02-28 12447841 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12447841 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 12447841 d:ShareCapital 2024-02-29 12447841 d:ShareCapital 2022-03-01 2023-02-28 12447841 d:ShareCapital 2023-02-28 12447841 d:ShareCapital 2022-03-01 12447841 d:RetainedEarningsAccumulatedLosses 2023-03-01 2024-02-29 12447841 d:RetainedEarningsAccumulatedLosses 2024-02-29 12447841 d:RetainedEarningsAccumulatedLosses 2022-03-01 2023-02-28 12447841 d:RetainedEarningsAccumulatedLosses 2023-02-28 12447841 d:RetainedEarningsAccumulatedLosses 2022-03-01 12447841 c:OrdinaryShareClass1 2023-03-01 2024-02-29 12447841 c:OrdinaryShareClass1 2024-02-29 12447841 c:OrdinaryShareClass1 2023-02-28 12447841 c:OrdinaryShareClass2 2023-03-01 2024-02-29 12447841 c:OrdinaryShareClass2 2024-02-29 12447841 c:OrdinaryShareClass2 2023-02-28 12447841 c:FRS102 2023-03-01 2024-02-29 12447841 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 12447841 c:FullAccounts 2023-03-01 2024-02-29 12447841 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 12447841 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12447841









BARNES ROFFE RECRUITMENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
BARNES ROFFE RECRUITMENT LIMITED
REGISTERED NUMBER: 12447841

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
15,681
51,693

Cash at bank and in hand
  
71,115
47,786

Creditors: amounts falling due within one year
 5 
(24,641)
(40,077)

Net current assets
  
 
 
62,155
 
 
59,402

  

Net assets
  
62,155
59,402


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
62,153
59,400

  
62,155
59,402


The directors consider 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 directors acknowledge their 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 statement of income and retained earnings 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 on 29 November 2024.




H Carter
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
BARNES ROFFE RECRUITMENT LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 29 FEBRUARY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 March 2022
1
13,600
13,601



Profit for the year
-
91,600
91,600

Dividends: Equity capital
-
(45,800)
(45,800)

Shares issued during the year
1
-
1



At 1 March 2023
2
59,400
59,402



Profit for the year
-
59,383
59,383

Dividends: Equity capital
-
(56,630)
(56,630)


At 29 February 2024
2
62,153
62,155


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
BARNES ROFFE RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Barnes Roffe Recruitment Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.

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:

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.

 
2.3

Finance costs

Finance costs are charged to the Statement of income and retained earnings 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

Taxation

Tax is recognised in the Statement of income and retained earnings 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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
BARNES ROFFE RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

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. 

 
2.7

Creditors

Short-term creditors are measured at the transaction price.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).


4.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
15,681
51,693



5.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Amounts owed to connected companies
-
575

Corporation tax
15,991
21,486

Other taxation and social security
4,650
3,066

Other creditors
-
10,950

Accruals and deferred income
4,000
4,000

24,641
40,077


Page 4

 
BARNES ROFFE RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1
1 (2023 - 1) Ordinary A share of £1.00
1
1

2

2



7.


Related party transactions

During the year, the company engaged in transactions with an entity which has control over the company. All transactions were undertaken at market value. 
At the year end, the company owed this entity £Nil
 (2023 - £575).

 
Page 5