29 February 2024 v2025.65.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 11225771 2024-02-29 2025-02-28 11225771 2025-02-28 11225771 2024-02-28 11225771 core:WithinOneYear 2025-02-28 11225771 core:WithinOneYear 2024-02-28 11225771 core:AfterOneYear 2025-02-28 11225771 core:AfterOneYear 2024-02-28 11225771 core:ShareCapital 2025-02-28 11225771 core:ShareCapital 2024-02-28 11225771 core:RetainedEarningsAccumulatedLosses 2025-02-28 11225771 core:RetainedEarningsAccumulatedLosses 2024-02-28 11225771 bus:Director1 2024-02-29 2025-02-28 11225771 bus:Director2 2024-02-29 2025-02-28 11225771 bus:RegisteredOffice 2024-02-29 2025-02-28 11225771 core:OtherResidualIntangibleAssets 2024-02-29 2025-02-28 11225771 core:OfficeEquipment 2024-02-29 2025-02-28 11225771 core:MotorVehicles 2024-02-29 2025-02-28 11225771 2023-03-01 2024-02-28 11225771 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 11225771 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 11225771 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 2025-02-28 11225771 core:IntangibleAssetsOtherThanGoodwill 2024-02-28 11225771 core:PlantMachinery 2024-02-29 11225771 core:PlantMachinery 2024-02-29 2025-02-28 11225771 core:PlantMachinery 2025-02-28 11225771 core:PlantMachinery 2024-02-28 11225771 1 2024-02-29 2025-02-28 11225771 countries:EnglandWales 2024-02-29 2025-02-28 11225771 bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 11225771 bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 11225771 bus:SmallEntities 2024-02-29 2025-02-28 11225771 bus:FullAccounts 2024-02-29 2025-02-28
Company registration number:
11225771
Job Sentral Limited
Unaudited Filleted Financial Statements for the year ended
28 February 2025
Job Sentral Limited
Statement of Financial Position
28 February 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 1,514 |  | 1,631 |
Tangible assets | 6 | 23,371 |  | 37,586 |
|  | 24,885 |  | 39,217 |
Current assets |  |  |  |  |
Debtors | 7 | 140,887 |  | 40,821 |
Cash at bank and in hand |  | 44,559 |  | 133,299 |
|  | 185,446 |  | 174,120 |
Creditors: amounts falling due within one year | 8 | (14,621 | ) | (38,249 | )
Net current assets |  | 170,825 |  | 135,871 |
Total assets less current liabilities |  | 195,710 |  | 175,088 |
Creditors: amounts falling due after more than one year | 9 | (37,501 | ) | (52,712 | )
Net assets |  | 158,209 |  | 122,376 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 2 |  | 2 |
Profit and loss account |  | 158,207 |  | 122,374 |
Shareholders funds |  | 158,209 |  | 122,376 |

For the year ending
28 February 2025
, 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
17 September 2025
, and are signed on behalf of the board by:

Mrs. A Allen | Mr. M Allen
Director | Director

Company registration number:
11225771
Job Sentral Limited
Notes to the Financial Statements
Year ended
28 February 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Piccadilly Business Centre Unit C Aldow Enterprise Park
,
Blackett Street
,
Manchester
,
England
,
M12 6AE
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Other intangible assets | 5% straight line

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 25% straight line
Motor vehicles | 25% straight line

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
1.00
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 29 February 2024 and 28 February 2025 | 2,333 |
Amortisation |  |
At 29 February 2024 | 702 |
Charge | 117 |
At 28 February 2025 | 819 |
Carrying amount |  |
At 28 February 2025 | 1,514 |
At 28 February 2024 | 1,631 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 29 February 2024 | 58,905 |
Additions | 400 |
At 28 February 2025 | 59,305 |
Depreciation |  |
At 29 February 2024 | 21,319 |
Charge | 14,615 |
At 28 February 2025 | 35,934 |
Carrying amount |  |
At 28 February 2025 | 23,371 |
At 28 February 2024 | 37,586 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 7,608 |  | 14,572 |
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 132,499 |  | 26,249 |
Other debtors | 780 |  | - |
| 140,887 |  | 40,821 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 21,609 |  | 26,185 |
Other creditors | (6,988 | ) | 12,064 |
| 14,621 |  | 38,249 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 37,501 |  | 52,712 |