COMPANY REGISTRATION NUMBER:
NI636620
|
DISTIL RECRUITMENT LIMITED |
|
|
FILLETED UNAUDITED FINANCIAL STATEMENTS |
|
|
DISTIL RECRUITMENT LIMITED |
|
|
STATEMENT OF FINANCIAL POSITION |
|
28 February 2026
Current assets
|
Debtors |
5 |
– |
795 |
|
Cash at bank and in hand |
1,554 |
1,476 |
|
------- |
------- |
|
1,554 |
2,271 |
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
900 |
5,393 |
|
------- |
------- |
|
Net current assets/(liabilities) |
654 |
(
3,122) |
|
---- |
------- |
|
Total assets less current liabilities |
654 |
(
3,122) |
|
|
|
|
|
Creditors: amounts falling due after more than one year |
7 |
1,023 |
511 |
|
------- |
------- |
|
Net liabilities |
(
369) |
(
3,633) |
|
------- |
------- |
|
|
|
|
Capital and reserves
|
Called up share capital |
8 |
3 |
3 |
|
Profit and loss account |
(
372) |
(
3,636) |
|
---- |
------- |
|
Shareholders deficit |
(
369) |
(
3,633) |
|
---- |
------- |
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
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DISTIL RECRUITMENT LIMITED |
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STATEMENT OF FINANCIAL POSITION (continued) |
|
28 February 2026
These financial statements were approved by the
board of directors
and authorised for issue on
31 March 2026
, and are signed on behalf of the board by:
Company registration number:
NI636620
|
DISTIL RECRUITMENT LIMITED |
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NOTES TO THE FINANCIAL STATEMENTS |
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YEAR ENDED 28 FEBRUARY 2026
1.
General information
The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is C/O FEB Chartered Accountants, Linehall Exchange, First Floor, 26 Linenhall Street, Belfast, BT2 8BG, Northern Ireland.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
(a) No cash flow statement has been presented for the company.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2025:
1
).
5.
Debtors
|
2026 |
2025 |
|
£ |
£ |
|
Other debtors |
– |
795 |
|
---- |
---- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2026 |
2025 |
|
£ |
£ |
|
Social security and other taxes |
– |
3,643 |
|
Other creditors |
900 |
1,750 |
|
---- |
------- |
|
900 |
5,393 |
|
---- |
------- |
|
|
|
7.
Creditors:
amounts falling due after more than one year
|
2026 |
2025 |
|
£ |
£ |
|
Corporation tax |
1,023 |
511 |
|
------- |
---- |
|
|
|
8.
Called up share capital
Issued, called up and fully paid
|
2026 |
2025 |
|
No. |
£ |
No. |
£ |
|
Ordinary shares of £ 1 each |
3 |
3 |
3 |
3 |
|
---- |
---- |
---- |
---- |
|
|
|
|
|
On incorporation, 3 ordinary shares of £1 each were issued, at par, for cash.
9.
Director's advances, credits and guarantees
During the year, the company repaid net loans of £357 to the director (2025: £665). At the balance sheet date £Nil remained owing to the director from the company (2025: £357).
10.
Related party transactions
The company is related to Sysco Software (N.I.) Limited by virtue of a common director and shareholder. During the year, the company provided services to Sysco Software (N.I.) Limited totalling £18,300 which was paid during the year. The services were provided on an arms length basis (2025: £30,775).