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REGISTERED NUMBER: 09530598 (England and Wales)




























Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Smart Education Recruitment Ltd

Smart Education Recruitment Ltd (Registered number: 09530598)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Smart Education Recruitment Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mrs F Moss
Miss F Sandiford





SECRETARY: Hilton Lord Associates Ltd





REGISTERED OFFICE: 1-3 The Courtyard
Calvin Street
Bolton
Lancashire
BL1 8PB





REGISTERED NUMBER: 09530598 (England and Wales)





ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY

Smart Education Recruitment Ltd (Registered number: 09530598)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,061 8,955

CURRENT ASSETS
Debtors 5 654,195 284,835
Cash at bank and in hand 565,060 501,961
1,219,255 786,796
CREDITORS
Amounts falling due within one year 6 715,981 425,680
NET CURRENT ASSETS 503,274 361,116
TOTAL ASSETS LESS CURRENT
LIABILITIES

522,335

370,071

PROVISIONS FOR LIABILITIES 7 4,765 1,701
NET ASSETS 517,570 368,370

CAPITAL AND RESERVES
Called up share capital 8 8 8
Retained earnings 517,562 368,362
SHAREHOLDERS' FUNDS 517,570 368,370

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 March 2025 and were signed on its behalf by:



Miss F Sandiford - Director


Smart Education Recruitment Ltd (Registered number: 09530598)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Smart Education Recruitment Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 134 (2023 - 84 ) .

Smart Education Recruitment Ltd (Registered number: 09530598)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 July 2023 18,823
Additions 16,643
At 30 June 2024 35,466
DEPRECIATION
At 1 July 2023 9,868
Charge for year 6,537
At 30 June 2024 16,405
NET BOOK VALUE
At 30 June 2024 19,061
At 30 June 2023 8,955

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 612,906 275,686
Other debtors 4,000 4,000
Prepayments 37,289 5,149
654,195 284,835

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 42,681 22,925
Social security and other taxes 310,144 204,983
Other creditors 353,052 194,542
Directors' current accounts 5,214 546
Accrued expenses 4,890 2,684
715,981 425,680

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 4,765 1,701

Deferred
tax
£   
Balance at 1 July 2023 1,701
Provided during year 3,064
Balance at 30 June 2024 4,765

Smart Education Recruitment Ltd (Registered number: 09530598)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
6 Ordinary A £1 6 6
2 Ordinary B £1 2 2
8 8