2023-03-012024-02-292024-02-29false11817091NOCTURNAL RECRUITMENT SOLUTIONS 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NOCTURNAL RECRUITMENT SOLUTIONS LIMITED

Registered Number
11817091
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

NOCTURNAL RECRUITMENT SOLUTIONS LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

DOWLER, Jack Frank Leonard
LAPOMPE, Alexander
SHAMWANA, Chakomba Nkhata

Company Secretary

DOWLER, Jack Frank Leonard

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Registered Number

11817091 (England and Wales)
NOCTURNAL RECRUITMENT SOLUTIONS LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid100100
Fixed assets
Tangible assets345,518-
45,518-
Current assets
Debtors379,912164,698
Cash at bank and on hand91,45852,954
471,370217,652
Creditors amounts falling due within one year(238,723)(104,277)
Net current assets (liabilities)232,747113,475
Total assets less current liabilities278,265113,475
Creditors amounts falling due after one year(74,529)(38,289)
Net assets203,73675,186
Capital and reserves
Called up share capital100100
Profit and loss account203,63675,086
Shareholders' funds203,73675,186
The financial statements were approved and authorised for issue by the Board of Directors on 12 June 2024, and are signed on its behalf by:
DOWLER, Jack Frank Leonard
Director
LAPOMPE, Alexander
Director
SHAMWANA, Chakomba Nkhata
Director

Registered Company No. 11817091
NOCTURNAL RECRUITMENT SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year2015
3.Tangible fixed assets

Total

£
Cost or valuation
Additions53,215
At 29 February 2453,215
Depreciation and impairment
Charge for year7,697
At 29 February 247,697
Net book value
At 29 February 2445,518
At 28 February 23-