Company registration number 05210084 (England and Wales)
J J ASSOCIATES (RECRUITMENT) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
J J ASSOCIATES (RECRUITMENT) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
J J ASSOCIATES (RECRUITMENT) LIMITED (REGISTERED NUMBER: 05210084)
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,295
4,647
Current assets
Debtors
5
9,448
63,640
Cash at bank and in hand
6,152
13,978
15,600
77,618
Creditors: amounts falling due within one year
6
(36,972)
(94,173)
Net current liabilities
(21,372)
(16,555)
Total assets less current liabilities
(18,077)
(11,908)
Provisions for liabilities
(662)
-
0
Net liabilities
(18,739)
(11,908)
Capital and reserves
Called up share capital
102
102
Profit and loss reserves
(18,841)
(12,010)
Total equity
(18,739)
(11,908)

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 October 2025 and are signed on its behalf by:
Mrs J H Alexander
Director
J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

J J Associates (Recruitment) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, Kent, ME19 6JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention,The principal accounting policies adopted are set out below

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair vale of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover 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 the following conditions are satisfied:

- The amount of turnover 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

- The costs incurred and the costs to complete the contract can be measured reliably

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% Reducing balance
J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 March 2024 and 28 February 2025
39,904
Amortisation and impairment
At 1 March 2024 and 28 February 2025
39,904
Carrying amount
At 28 February 2025
-
0
At 29 February 2024
-
0
J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
4
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 March 2024
31,575
Additions
180
Disposals
(1,482)
At 28 February 2025
30,273
Depreciation and impairment
At 1 March 2024
26,928
Depreciation charged in the year
1,053
Eliminated in respect of disposals
(1,003)
At 28 February 2025
26,978
Carrying amount
At 28 February 2025
3,295
At 29 February 2024
4,647
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,459
28,500
Other debtors
989
35,140
9,448
63,640
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,588
734
Amounts owed to group undertakings
12,081
47,081
Taxation and social security
3,695
6,146
Other creditors
19,608
40,212
36,972
94,173
J J ASSOCIATES (RECRUITMENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 5 -
7
Parent company

The company is controlled by J J Leadenhall Limited by virtue of the shareholdings held in the company.

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