Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falserecruitment consultancy1010truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03766798 2023-08-01 2024-07-31 03766798 2022-08-01 2023-07-31 03766798 2024-07-31 03766798 2023-07-31 03766798 c:Director3 2023-08-01 2024-07-31 03766798 d:FurnitureFittings 2023-08-01 2024-07-31 03766798 d:FurnitureFittings 2024-07-31 03766798 d:FurnitureFittings 2023-07-31 03766798 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 03766798 d:Goodwill 2024-07-31 03766798 d:Goodwill 2023-07-31 03766798 d:CurrentFinancialInstruments 2024-07-31 03766798 d:CurrentFinancialInstruments 2023-07-31 03766798 d:CurrentFinancialInstruments 1 2024-07-31 03766798 d:CurrentFinancialInstruments 1 2023-07-31 03766798 d:Non-currentFinancialInstruments 2024-07-31 03766798 d:Non-currentFinancialInstruments 2023-07-31 03766798 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 03766798 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 03766798 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 03766798 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 03766798 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 03766798 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-07-31 03766798 d:ShareCapital 2024-07-31 03766798 d:ShareCapital 2023-07-31 03766798 d:RetainedEarningsAccumulatedLosses 2024-07-31 03766798 d:RetainedEarningsAccumulatedLosses 2023-07-31 03766798 c:FRS102 2023-08-01 2024-07-31 03766798 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 03766798 c:FullAccounts 2023-08-01 2024-07-31 03766798 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 03766798 d:WithinOneYear 2024-07-31 03766798 d:WithinOneYear 2023-07-31 03766798 2 2023-08-01 2024-07-31 03766798 f:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 03766798









THE PEOPLE BUREAU LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
THE PEOPLE BUREAU LIMITED
REGISTERED NUMBER: 03766798

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
350
956

  
350
956

Current assets
  

Debtors: amounts falling due within one year
 6 
90,331
82,167

Cash at bank and in hand
 7 
18,224
31,993

  
108,555
114,160

Creditors: amounts falling due within one year
 8 
(103,489)
(64,438)

Net current assets
  
 
 
5,066
 
 
49,722

Total assets less current liabilities
  
5,416
50,678

Creditors: amounts falling due after more than one year
 9 
(5,412)
(11,424)

  

Net assets
  
4
39,254


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
-
39,250

  
4
39,254


Page 1

 
THE PEOPLE BUREAU LIMITED
REGISTERED NUMBER: 03766798
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 April 2025.




................................................
D Jenkins
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

The People Bureau Limited is a private company limited by share capital incorporated in England and Wales. The principal activity of the Company throughout the year was that of recruitment consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10).

Page 5

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 August 2023
175,000



At 31 July 2024

175,000



Amortisation


At 1 August 2023
175,000



At 31 July 2024

175,000



Net book value



At 31 July 2024
-



At 31 July 2023
-



Page 6

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 August 2023
56,578



At 31 July 2024

56,578



Depreciation


At 1 August 2023
55,622


Charge for the year on owned assets
606



At 31 July 2024

56,228



Net book value



At 31 July 2024
350



At 31 July 2023
956


6.


Debtors

2024
2023
£
£


Trade debtors
66,963
63,330

Amounts owed by joint ventures and associated undertakings
9,414
14,149

Other debtors
9,865
1,092

Prepayments and accrued income
4,089
3,596

90,331
82,167



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
18,224
31,993

18,224
31,993


Page 7

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
6,000
6,000

Trade creditors
2,089
610

Other taxation and social security
42,630
42,806

Proceeds of factored debts
31,571
2,494

Other creditors
12,820
10,094

Accruals and deferred income
8,379
2,434

103,489
64,438



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,412
11,424

5,412
11,424



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
6,000
6,000

Amounts falling due 1-2 years

Bank loans
5,412
11,424

11,412
17,424



11.


Pension commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £14,299 (2023 - £12,987). 

Page 8

 
THE PEOPLE BUREAU LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

12.


Commitments under operating leases

At 31 July 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
13,000
13,000

13,000
13,000


13.


Controlling party

The Company is controlled by the directors, K Hanson and J Hanson, by virtue of their shareholdings as described in the Directors' report.

 
Page 9