Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-02true2024-01-01false29falsefalseNo description of principal activity31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02568476 2024-01-01 2024-12-31 02568476 2023-01-01 2023-12-31 02568476 2024-12-31 02568476 2023-12-31 02568476 c:Director1 2024-01-01 2024-12-31 02568476 c:Director2 2024-01-01 2024-12-31 02568476 d:MotorVehicles 2024-01-01 2024-12-31 02568476 d:MotorVehicles 2024-12-31 02568476 d:MotorVehicles 2023-12-31 02568476 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02568476 d:FurnitureFittings 2024-01-01 2024-12-31 02568476 d:FurnitureFittings 2024-12-31 02568476 d:FurnitureFittings 2023-12-31 02568476 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02568476 d:OfficeEquipment 2024-01-01 2024-12-31 02568476 d:ComputerEquipment 2024-01-01 2024-12-31 02568476 d:ComputerEquipment 2024-12-31 02568476 d:ComputerEquipment 2023-12-31 02568476 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02568476 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02568476 d:CurrentFinancialInstruments 2024-12-31 02568476 d:CurrentFinancialInstruments 2023-12-31 02568476 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02568476 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02568476 d:ShareCapital 2024-12-31 02568476 d:ShareCapital 2023-12-31 02568476 d:RetainedEarningsAccumulatedLosses 2024-12-31 02568476 d:RetainedEarningsAccumulatedLosses 2023-12-31 02568476 c:FRS102 2024-01-01 2024-12-31 02568476 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02568476 c:FullAccounts 2024-01-01 2024-12-31 02568476 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02568476 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company registration number: 02568476







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


PROACTIVE APPOINTMENTS LIMITED






































img2483.png                        

 


PROACTIVE APPOINTMENTS LIMITED
REGISTERED NUMBER:02568476



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
242,495
261,822

  
242,495
261,822

Current assets
  

Debtors: amounts falling due within one year
 5 
3,654,917
4,328,840

Cash at bank and in hand
  
853,155
95,872

  
4,508,072
4,424,712

Creditors: amounts falling due within one year
 6 
(4,229,679)
(4,217,427)

Net current assets
  
 
 
278,393
 
 
207,285

Total assets less current liabilities
  
520,888
469,107

  

Net assets
  
520,888
469,107


Capital and reserves
  

Called up share capital 
  
20,000
20,000

Profit and loss account
  
500,888
449,107

  
520,888
469,107


The directors consider that the Company is entitled to exemption from audit under section 479A of the Companies Act 2006.

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 2 May 2025.


................................................
S. V. Allen
................................................
N. A. Allen
Director
Director

Page 1

 


PROACTIVE APPOINTMENTS LIMITED
REGISTERED NUMBER:02568476


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 


PROACTIVE APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Proactive Appointments Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the Company information page. The registered office is also the trading address of the Company.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (See note 3).

The accounts are presented in sterling and rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Turnover recognition

The Company is recognised as the principal for contract placements as they are obligated to arrange services from third parties for their customers, and they have control over the establishment of pricing. Turnover from contracts is therefore recognised as the work is done.
Turnover from permanent placements is recognised in the month the placement commences.

 
2.3

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.

The estimated useful lives range as follows:

Motor vehicles
-
Over 4 years
Office equipment
-
Over 5 years
Computer equipment
-
Over 2 years

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 3

 


PROACTIVE APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP. 

Transactions and balances

Foreign currency transactions are translated into the functional currency using an appropriate average approximation of the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.6

Defined contribution plans

The Company has entered into pension fund arrangements for the benefit of certain employees. The Company operates a defined contribution scheme. Contributions made by the Company and its employees are administered by trustees in a fund independent from the Company's assets.
Contributions, which are expected to cover the cost of benefits arising from the current services of employees are charged to the profit and loss account as incurred. 

 
2.7

Current and deferred 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
 
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 4

 


PROACTIVE APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 29 (2023 - 31).


4.


Tangible assets





Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£



Cost 


At 1 January 2024
337,407
88,784
115,333
541,524


Additions
115,494
1,244
3,171
119,909


Disposals
(76,065)
-
-
(76,065)



At 31 December 2024

376,836
90,028
118,504
585,368



Depreciation


At 1 January 2024
105,253
80,839
93,610
279,702


Charge for the year
94,139
2,678
19,987
116,804


Disposals
(53,633)
-
-
(53,633)



At 31 December 2024

145,759
83,517
113,597
342,873



Net book value



At 31 December 2024
231,077
6,511
4,907
242,495



At 31 December 2023
232,154
7,945
21,723
261,822


5.


Debtors

2024
2023
£
£


Trade debtors
2,622,125
2,979,294

Other debtors
661,696
783,599

Prepayments and accrued income
371,096
565,947

3,654,917
4,328,840


Of the trade debtors total above £1,848,681 (2023 - £2,224,079) is factored debt.

Page 5

 


PROACTIVE APPOINTMENTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
749,818
845,671

Amounts owed to group undertakings
2,966,394
2,914,593

Corporation tax
5,782
-

Other taxation and social security
268,110
248,229

Other creditors
-
49

Accruals and deferred income
239,575
208,885

4,229,679
4,217,427



7.


Pension commitments

The Company operates a defined contribution plan for its employees. The assets of the plan are held separately from the Company in independently administered funds.
The amount recognised in profit and loss as an expense in relation to defined contribution plans during the year was £26,662 (2023 - £29,604). At the year end the amount included in creditors in respect of unpaid pension contributions was £Nil (2023 - £49).


8.


Controlling party

The immediate and ultimate parent company is Fahari Limited, a company that is registered in Guernsey.
The directors do not consider there to be an ultimate controlling party.

 
Page 6