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Registered number: 06879105
Fisher Human Resources Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Pennywise Accounting ltd
ICAEW
Dickhurst House
Rodgate Lane
Haslemere
Surrey
GU27 2EW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06879105
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,614 26,224
23,614 26,224
CURRENT ASSETS
Debtors 5 6,179 10,392
Cash at bank and in hand 36,581 91,716
42,760 102,108
Creditors: Amounts Falling Due Within One Year 6 (33,854 ) (46,440 )
NET CURRENT ASSETS (LIABILITIES) 8,906 55,668
TOTAL ASSETS LESS CURRENT LIABILITIES 32,520 81,892
Creditors: Amounts Falling Due After More Than One Year 7 (13,091 ) (23,274 )
NET ASSETS 19,429 58,618
CAPITAL AND RESERVES
Called up share capital 8 12 6
Profit and Loss Account 19,417 58,612
SHAREHOLDERS' FUNDS 19,429 58,618
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gregory Fisher
Director
3rd January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fisher Human Resources Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06879105 . The registered office is Hambledon, Fridays Hill, Haslemere, Surrey, GU27 3DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold straightline over 10 years
Computer Equipment straight line over 3 years
2.4. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 30,876 111 30,987
Additions - 623 623
As at 30 April 2024 30,876 734 31,610
Depreciation
As at 1 May 2023 4,713 50 4,763
Provided during the period 3,086 147 3,233
As at 30 April 2024 7,799 197 7,996
Net Book Value
As at 30 April 2024 23,077 537 23,614
As at 1 May 2023 26,163 61 26,224
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,179 10,392
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 10,183 9,932
Corporation tax 8,168 23,958
VAT 4,724 10,012
Accruals and deferred income 919 2,405
Director's loan account 9,861 133
33,854 46,440
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 13,091 23,274
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 12 6
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