Registration number: 03536516

Juice Recruitment Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Juice Recruitment Limited

Company Information

Directors

Mrs Emma Summers Mr Andrew Summers

Registered office

12 Miles's Buildings Bath BANES BA1 2QS

Accountants

Stone & Co Chartered Accountants 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Juice Recruitment Limited

(Registration number: 03536516)
Balance Sheet as at 31 December 2024

	Note	2024 £		2023 £
Fixed assets
Tangible assets	4		30,778	37,589
Current assets
Debtors	5	939,728		1,113,972
Cash at bank and in hand		154,153		430,208
		1,093,881		1,544,180
Creditors: Amounts falling due within one year	6	(323,685)		(560,457)
Net current assets			770,196	983,723
Total assets less current liabilities			800,974	1,021,312
Provisions for liabilities			(5,605)	(10,663)
Net assets			795,369	1,010,649
Capital and reserves
Called up share capital		100		100
Retained earnings		795,269		1,010,549
Shareholders' funds			795,369	1,010,649

Juice Recruitment Limited

(Registration number: 03536516)
Balance Sheet as at 31 December 2024

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2025 and signed on its behalf by:
 

.........................................

Mrs Emma Summers
Director

Juice Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Miles's Buildings
Bath
BANES
BA1 2QS

These financial statements were authorised for issue by the Board on 30 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover on permanent contracts is recognised when the contract commences. Turnover on temporary placements is recognised as the work is carried out. Turnover is recognised exclusive of VAT.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Juice Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Juice Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 103 (2023 - 148).

Juice Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	168,534	95,115	56,171	319,820
Additions	2,696	510	-	3,206
At 31 December 2024	171,230	95,625	56,171	323,026
Depreciation
At 1 January 2024	145,682	87,118	49,431	282,231
Charge for the year	6,290	2,042	1,685	10,017
At 31 December 2024	151,972	89,160	51,116	292,248
Carrying amount
At 31 December 2024	19,258	6,465	5,055	30,778
At 31 December 2023	22,852	7,997	6,740	37,589

5

Debtors

Current	2024 £	2023 £
Trade debtors	198,200	370,261
Prepayments	18,370	21,342
Other debtors	723,158	722,369
	939,728	1,113,972

6

Creditors

Creditors: amounts falling due within one year

	2024 £	2023 £
Due within one year
Trade creditors	12,515	27,825
Taxation and social security	199,957	327,139
Accruals and deferred income	111,213	205,493
	323,685	560,457

Juice Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7	Related party transactions

During the year the directors maintained a loan account with the company. As at the year end the directors owed the company £268,992 (2024: £268,647). There are no fixed repayment terms associated with this loan. Interest was charged on the outstanding amount at commercial rates.

No further transactions with related parties were undertaken such as are required to be disclosed under FRS102.