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SMART RECRUIT ONLINE LIMITED

Registered Number
07643777
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

SMART RECRUIT ONLINE LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

BAKER, David
BILLSBERRY, Simon Paul
SLAVIN, Joseph

Company Secretary

HEADLAM, Robin Edward

Registered Address

Midsummer Court 314 Midsummer Boulevard
Milton Keynes
Buckinghamshire
MK9 2UB

Registered Number

07643777 (England and Wales)
SMART RECRUIT ONLINE LIMITED
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets369,72377,277
Tangible assets417,92623,037
87,649100,314
Current assets
Debtors276,145439,059
Cash at bank and on hand1,113,037800,569
1,389,1821,239,628
Creditors amounts falling due within one year5(245,608)(384,994)
Net current assets (liabilities)1,143,574854,634
Total assets less current liabilities1,231,223954,948
Creditors amounts falling due after one year(64,551)(130,834)
Net assets1,166,672824,114
Capital and reserves
Called up share capital3,8093,664
Share premium6,602,3774,977,526
Profit and loss account(5,439,514)(4,157,076)
Shareholders' funds1,166,672824,114
The financial statements were approved and authorised for issue by the Board of Directors on 15 July 2025, and are signed on its behalf by:
BAKER, David
Director
BILLSBERRY, Simon Paul
Director
SLAVIN, Joseph
Director

Registered Company No. 07643777
SMART RECRUIT ONLINE LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Development costs are capitalised and amortised at 5% per annum
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year1414
3.Intangible assets

Total

£
Cost or valuation
At 01 January 24168,281
At 31 December 24168,281
Amortisation and impairment
At 01 January 2491,004
Charge for year7,554
At 31 December 2498,558
Net book value
At 31 December 2469,723
At 31 December 2377,277
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2457,437
Additions798
At 31 December 2458,235
Depreciation and impairment
At 01 January 2434,401
Charge for year5,908
At 31 December 2440,310
Net book value
At 31 December 2417,926
At 31 December 2323,037
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables37,119103,948
Bank borrowings and overdrafts17,32718,568
Taxation and social security20,44168,418
Other creditors-3,387
Accrued liabilities and deferred income170,721190,673
Total245,608384,994
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.