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Registered Number: SC699997
Scotland

 

 

 

PMA RECRUITMENT SERVICES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 May 2024.
Principal activities
Principal activity of the company during the financial year was of recruitment services.
Directors
The directors who served the company throughout the year were as follows:
Ashleigh Martin
Craig Kenny
Statement of directors' responsibilities
The directors are 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 directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 directors are 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 directors are 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 directors are 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 directors are 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

This report was approved by the board and signed on its behalf by:


----------------------------------
Ashleigh Martin
Director

Date approved: 23 January 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 22,280    28,207 
22,280    28,207 
Current assets      
Debtors 4 235,449    308,199 
Cash at bank and in hand 26,675    34,831 
262,124    343,030 
Creditors: amount falling due within one year 5 (243,562)   (327,204)
Net current assets 18,562    15,826 
 
Total assets less current liabilities 40,842    44,033 
Creditors: amount falling due after more than one year 6 (44,071)   (38,553)
Provisions for liabilities 7 (4,234)   (5,359)
Net assets (7,463)   121 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (7,563)   21 
Shareholders' funds (7,463)   121 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 23 January 2025 and were signed on its behalf by:


-------------------------------
Ashleigh Martin
Director
2
General Information
PMA RECRUITMENT SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC699997, registration address Suite 121, Maxim 1, 2 Parkland Way, ML1 4WR.

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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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.
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:
Computer Equipment 33% Straight Line
Motor Vehicles 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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 7 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Motor Vehicles   Total
  £   £   £
At 01 June 2023 1,092    34,795    35,887 
Additions    
Disposals    
At 31 May 2024 1,092    34,795    35,887 
Depreciation
At 01 June 2023 721    6,959    7,680 
Charge for year 360    5,567    5,927 
On disposals    
At 31 May 2024 1,081    12,526    13,607 
Net book values
Closing balance as at 31 May 2024 11    22,269    22,280 
Opening balance as at 01 June 2023 371    27,836    28,207 

The net book value of Motor Vehicles includes £ 22,269 (2023 £27,836) in respect of assets leased under finance leases or hire purchase contracts.

4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 222,722    308,199 
Directors' Current Accounts 12,727   
235,449    308,199 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 25,890    31,549 
Corporation Tax 6,622    6,622 
PAYE & Social Security 6,256    1,049 
Accrued Expenses 3,309    3,309 
Other Creditors 186,488    251,935 
Obligations under HP/Financial Leases 6,959    6,959 
Director: Ashleigh Martin   14,228 
Director: Craig Kenny   3,083 
VAT 8,038    8,470 
243,562    327,204 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 25,556    13,037 
Obligations Under HP/Financial Leases 18,515    25,516 
44,071    38,553 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 4,234    5,359 
4,234    5,359 

3