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 06723374 Mr John Paul Caffery Mr Twysden Moore Mr Howard Flint false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06723374 2023-12-31 06723374 2024-12-31 06723374 2024-01-01 2024-12-31 06723374 frs-core:CurrentFinancialInstruments 2024-12-31 06723374 frs-core:Non-currentFinancialInstruments 2024-12-31 06723374 frs-core:ComputerEquipment 2024-12-31 06723374 frs-core:ComputerEquipment 2024-01-01 2024-12-31 06723374 frs-core:ComputerEquipment 2023-12-31 06723374 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 06723374 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 06723374 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 06723374 frs-core:FurnitureFittings 2024-12-31 06723374 frs-core:FurnitureFittings 2024-01-01 2024-12-31 06723374 frs-core:FurnitureFittings 2023-12-31 06723374 frs-core:SharePremium 2024-12-31 06723374 frs-core:ShareCapital 2024-12-31 06723374 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06723374 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 06723374 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 06723374 frs-bus:SmallEntities 2024-01-01 2024-12-31 06723374 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 06723374 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 06723374 1 2024-01-01 2024-12-31 06723374 frs-bus:Director1 2024-01-01 2024-12-31 06723374 frs-bus:Director2 2024-01-01 2024-12-31 06723374 frs-bus:Director3 2024-01-01 2024-12-31 06723374 frs-countries:EnglandWales 2024-01-01 2024-12-31 06723374 2022-12-31 06723374 2023-12-31 06723374 2023-01-01 2023-12-31 06723374 frs-core:CurrentFinancialInstruments 2023-12-31 06723374 frs-core:Non-currentFinancialInstruments 2023-12-31 06723374 frs-core:SharePremium 2023-12-31 06723374 frs-core:ShareCapital 2023-12-31 06723374 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 06723374
TheJobPost Limited
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: 06723374
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,314,799 2,654,402
Tangible Assets 5 13,582 11,172
3,328,381 2,665,574
CURRENT ASSETS
Debtors 6 933,136 1,577,767
Cash at bank and in hand 703,955 380,049
1,637,091 1,957,816
Creditors: Amounts Falling Due Within One Year 7 (1,430,138 ) (1,964,204 )
NET CURRENT ASSETS (LIABILITIES) 206,953 (6,388 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,535,334 2,659,186
Creditors: Amounts Falling Due After More Than One Year 8 (102,143 ) (111,173 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,395 ) (2,793 )
NET ASSETS 3,429,796 2,545,220
CAPITAL AND RESERVES
Called up share capital 9,041 8,710
Share premium account 1,121,416 749,205
Profit and Loss Account 2,299,339 1,787,305
SHAREHOLDERS' FUNDS 3,429,796 2,545,220
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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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 John Paul Caffery
Director
28/02/2025
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
TheJobPost Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06723374 . The registered office is 1-2 Paris Gardens, Bankside, London, SE1 8ND.
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.
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. Research and Development
Costs directly attributable to research and development projects are capitalised when all conditions for capitalisation under Financial Reporting Standard 102 section 1A Small Entities Section 18.8 are met. These costs include those incurred in relation to specific R&D activities aimed at generating future economic benefits for the entity. The capitalised development costs are subject to an annual impairment review. For the year ended 31 December 2024, no indicators of impairment were identified.
2.4. 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:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 year 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
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2.8. 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
TheJobPost Limited hire the majority of the team on a sub-contracting basis and these individuals are not included in the average number of employees.
The Average number of employees, including salaried directors, during the year was: 16 (2023: 14)
16 14
4. Intangible Assets
Development Costs
£
Cost or Valuation
As at 1 January 2024 2,654,402
Revaluations 660,397
As at 31 December 2024 3,314,799
Net Book Value
As at 31 December 2024 3,314,799
As at 1 January 2024 2,654,402
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 2,045 17,199 19,244
Additions - 9,346 9,346
Disposals - (5,677 ) (5,677 )
As at 31 December 2024 2,045 20,868 22,913
Depreciation
As at 1 January 2024 506 7,566 8,072
Provided during the period 511 5,335 5,846
Disposals - (4,587 ) (4,587 )
As at 31 December 2024 1,017 8,314 9,331
Net Book Value
As at 31 December 2024 1,028 12,554 13,582
As at 1 January 2024 1,539 9,633 11,172
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6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 248,370 77,450
Other debtors 657,766 1,474,179
906,136 1,551,629
Due after more than one year
Other debtors 27,000 26,138
933,136 1,577,767
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 30,619 15,175
Other taxes and social security 21,888 42,616
Other creditors 1,166,747 1,662,449
Accruals and deferred income 210,884 243,964
1,430,138 1,964,204
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,730 35,781
Other creditors 71,413 75,392
102,143 111,173
9. Controlling Party
The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.
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