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Company Registration No. 06183615 (England and Wales)
LCL & Recruit Limited Unaudited accounts for the year ended 30 June 2025
LCL & Recruit Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LCL & Recruit Limited Company Information for the year ended 30 June 2025
Directors
Mr K Barton Mrs J Verhagen
Company Number
06183615 (England and Wales)
Registered Office
1 Ferndale Drive Moorends Doncaster DN8 4SE United Kingdom
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LCL & Recruit Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
7,803
2,486
Current assets
Debtors
5
240,782
270,270
Cash at bank and in hand
182,019
232,321
422,801
502,591
Creditors: amounts falling due within one year
6
(168,509)
(270,707)
Net current assets
254,292
231,884
Total assets less current liabilities
262,095
234,370
Provisions for liabilities
Deferred tax
(1,951)
(622)
Net assets
260,144
233,748
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss account
259,144
232,748
Shareholders' funds
260,144
233,748
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by
Mr K Barton Director Company Registration No. 06183615
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LCL & Recruit Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
LCL & Recruit Limited is a private company, limited by shares, registered in England and Wales, registration number 06183615. The registered office is 1 Ferndale Drive, Moorends, Doncaster, DN8 4SE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in pound sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Straight Line
Computer equipment
33% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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LCL & Recruit Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
4,972
-
4,796
9,768
Additions
-
6,000
3,089
9,089
At 30 June 2025
4,972
6,000
7,885
18,857
Depreciation
At 1 July 2024
2,486
-
4,796
7,282
Charge for the year
1,243
1,500
1,029
3,772
At 30 June 2025
3,729
1,500
5,825
11,054
Net book value
At 30 June 2025
1,243
4,500
2,060
7,803
At 30 June 2024
2,486
-
-
2,486
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
208,253
150,744
Other debtors
32,529
119,526
240,782
270,270
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
84,207
105,116
Taxes and social security
44,832
136,896
Other creditors
37,614
26,423
Loans from directors
78
494
Accruals
1,778
1,778
168,509
270,707
Directors loan balances are repayable on demand.
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
8
Average number of employees
During the year the average number of employees was 41 (2024: 49).
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