Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-30 2024-06-30 0 7 false 2023-06-21 Recruitment true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14950175 2023-06-20 14950175 2023-06-21 2024-06-30 14950175 2022-06-21 2023-06-20 14950175 2024-06-30 14950175 c:Director1 2023-06-21 2024-06-30 14950175 d:CurrentFinancialInstruments 2024-06-30 14950175 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14950175 d:ShareCapital 2024-06-30 14950175 d:RetainedEarningsAccumulatedLosses 2024-06-30 14950175 c:FRS102 2023-06-21 2024-06-30 14950175 c:AuditExempt-NoAccountantsReport 2023-06-21 2024-06-30 14950175 c:FullAccounts 2023-06-21 2024-06-30 14950175 c:PrivateLimitedCompanyLtd 2023-06-21 2024-06-30 14950175 e:PoundSterling 2023-06-21 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14950175 RECSOURCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2024
RECSOURCE LIMITED REGISTERED NUMBER: 14950175 BALANCE SHEET AS AT 30 JUNE 2024
|  | 2024
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 61,534 |
Cash at bank and in hand |  | 18,679 |
|  | 80,213 |
Creditors: amounts falling due within one year | 5 | (70,497) |
Net current assets |  |  | 9,716
Total assets less current liabilities |  |  | 9,716
Net assets |  |  | 9,716
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 9,616
|  |  | 9,716
Page 1
RECSOURCE LIMITED REGISTERED NUMBER: 14950175 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2024 The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 comprehensive income 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 19 June 2025.
Oana-Elisa Macovei
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
RECSOURCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024
1. | General information
Recsource Limited is a private company limited by shares and registered in England & Wales. The address of its registered office and principal place of business is Viglen House Business Centre, Alperton Lane, London, HA0 1HD. 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 | 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. Page 3
RECSOURCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the period was 7.
Page 4
RECSOURCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2024
4. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
| Other debtors | 61,534
|  | 61,534
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Trade creditors | 145
| Corporation tax | 2,256
| Other taxation and social security | 49,618
| Other creditors | 14,978
| Accruals and deferred income | 3,500
|  | 70,497
6. | Related party transactions
| At the reporting date, the director was owed £12,750 from the company. This loan is interest free and repayable on demand.
Page 5