1 December 2022 false No description of principal activity Taxfiler 2024.6 SC648200business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC6482002022-11-30 SC6482002022-12-012023-11-30 SC648200business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 SC648200business:FilletedAccounts2022-12-012023-11-30 SC6482002023-11-30 SC648200business:Director12022-12-012023-11-30 SC648200business:RegisteredOffice2022-12-012023-11-30 SC6482002022-11-30 SC648200core:WithinOneYear2023-11-30 SC648200core:WithinOneYear2022-11-30 SC648200core:AfterOneYear2023-11-30 SC648200core:AfterOneYear2022-11-30 SC648200core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC648200core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC648200core:PreviouslyStatedAmount2023-11-30 SC648200core:PreviouslyStatedAmount2022-11-30 SC648200business:SmallEntities2022-12-012023-11-30 SC648200countries:Scotland2022-12-012023-11-30 SC648200core:PlantMachinery2022-12-012023-11-30 SC648200core:PlantMachinery2022-11-30 SC648200core:PlantMachinery2023-11-30 SC6482002021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC648200 (Scotland)
SMART HIRE RECRUITMENT SOLUTIONS LTD Unaudited accounts for the year ended 30 November 2023
SMART HIRE RECRUITMENT SOLUTIONS LTD Unaudited accounts Contents
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SMART HIRE RECRUITMENT SOLUTIONS LTD Company Information for the year ended 30 November 2023
Director
Peter Horvath
Company Number
SC648200 (Scotland)
Registered Office
5 GLADSTONE'S GAIT BONNYRIGG EH19 3GA UNITED KINGDOM
Accountants
Brendan Lacey Accounting 34 South Chesters Medway Bonnyrigg EH19 3GG
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SMART HIRE RECRUITMENT SOLUTIONS LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2 
85 
Investments
100 
100 
102 
185 
Current assets
Debtors
3,670 
4,693 
Cash at bank and in hand
10,964 
2,610 
14,634 
7,303 
Creditors: amounts falling due within one year
(52,801)
(41,629)
Net current liabilities
(38,167)
(34,326)
Total assets less current liabilities
(38,065)
(34,141)
Creditors: amounts falling due after more than one year
(12,999)
(15,834)
Net liabilities
(51,064)
(49,975)
Capital and reserves
Profit and loss account
(51,064)
(49,975)
Shareholders' funds
(51,064)
(49,975)
For the year ending 30 November 2023 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 30 November 2024 and were signed on its behalf by
Peter Horvath Director Company Registration No. SC648200
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SMART HIRE RECRUITMENT SOLUTIONS LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
SMART HIRE RECRUITMENT SOLUTIONS LTD is a private company, limited by shares, registered in Scotland, registration number SC648200. The registered office is 5 GLADSTONE'S GAIT, BONNYRIGG, EH19 3GA, UNITED KINGDOM.
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
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
334 
At 30 November 2023
334 
Depreciation
At 1 December 2022
249 
Charge for the year
83 
At 30 November 2023
332 
Net book value
At 30 November 2023
2 
At 30 November 2022
85 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 December 2022
100 
Valuation at 30 November 2023
100 
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SMART HIRE RECRUITMENT SOLUTIONS LTD Notes to the Accounts for the year ended 30 November 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
3,670 
1,687 
Amounts falling due after more than one year
Other debtors
- 
3,006 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
25,259 
29,386 
Other creditors
25,412 
12,243 
Loans from directors
2,130 
- 
52,801 
41,629 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
12,999 
15,834 
9
Average number of employees
During the year the average number of employees was 2 (2022: 4).
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