Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08799030 Mrs Jillian Bennett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08799030 2023-12-31 08799030 2024-12-31 08799030 2024-01-01 2024-12-31 08799030 frs-core:CurrentFinancialInstruments 2024-12-31 08799030 frs-core:ComputerEquipment 2024-12-31 08799030 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08799030 frs-core:ComputerEquipment 2023-12-31 08799030 frs-core:FurnitureFittings 2024-12-31 08799030 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08799030 frs-core:FurnitureFittings 2023-12-31 08799030 frs-core:PlantMachinery 2024-12-31 08799030 frs-core:PlantMachinery 2024-01-01 2024-12-31 08799030 frs-core:PlantMachinery 2023-12-31 08799030 frs-core:ShareCapital 2024-12-31 08799030 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08799030 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08799030 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08799030 frs-bus:SmallEntities 2024-01-01 2024-12-31 08799030 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08799030 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08799030 frs-bus:Director1 2024-01-01 2024-12-31 08799030 frs-core:CurrentFinancialInstruments 1 2024-12-31 08799030 frs-countries:EnglandWales 2024-01-01 2024-12-31 08799030 2022-12-31 08799030 2023-12-31 08799030 2023-01-01 2023-12-31 08799030 frs-core:CurrentFinancialInstruments 2023-12-31 08799030 frs-core:ShareCapital 2023-12-31 08799030 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08799030 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 08799030
CJS Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08799030
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,300 26,625
11,300 26,625
CURRENT ASSETS
Debtors 5 419,135 572,656
Cash at bank and in hand 320,167 210,822
739,302 783,478
Creditors: Amounts Falling Due Within One Year 6 (535,731 ) (693,806 )
NET CURRENT ASSETS (LIABILITIES) 203,571 89,672
TOTAL ASSETS LESS CURRENT LIABILITIES 214,871 116,297
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,825 ) (5,059 )
NET ASSETS 212,046 111,238
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 212,036 111,228
SHAREHOLDERS' FUNDS 212,046 111,238
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For the year ending 31 December 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 her 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
Mrs Jillian Bennett
Director
07/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CJS Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08799030 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
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:
Plant & Machinery 50% WDV
Fixtures & Fittings 50% WDV
Computer Equipment 50% WDV
2.4. 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.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and 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 or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 1,732 34,833 16,251 52,816
Additions - 346 1,802 2,148
Disposals (1,732 ) (14,177 ) - (15,909 )
As at 31 December 2024 - 21,002 18,053 39,055
Depreciation
As at 1 January 2024 669 17,434 8,088 26,191
Provided during the period - 6,081 4,984 11,065
Disposals (669 ) (8,832 ) - (9,501 )
As at 31 December 2024 - 14,683 13,072 27,755
Net Book Value
As at 31 December 2024 - 6,319 4,981 11,300
As at 1 January 2024 1,063 17,399 8,163 26,625
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 300,995 442,933
Prepayments and accrued income 41,391 74,136
Other debtors 12,770 3,620
Director's loan account 63,979 51,967
419,135 572,656
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,204 23,373
Bank loans and overdrafts - 18,293
Corporation tax 59,749 81,334
Other taxes and social security 10,099 6,095
VAT 175,207 198,632
Other creditors 182,122 231,326
Intercompany loans 61,290 70,466
Accruals and deferred income 37,060 64,287
535,731 693,806
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
8. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mrs J Bennett of £63,979 (2023 - £51,967), no interest is to be charged and this will be repaid within 9 months of the year end.
Included within other creditors due within one year is an amount of £61,290 (2023 - £70,466) owed to CJS Payroll Services Ltd, a company under the control of the director Mrs J Bennett. No repayment terms have been set and no interest is to be charged.
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