KCJ Recruitment Ltd - Accounts to registrar (filleted) - small 18.2
KCJ Recruitment Ltd - Accounts to registrar (filleted) - small 18.2
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 January 2017 to 31 March 2018 |
| for |
| KCJ Recruitment Ltd |
| KCJ Recruitment Ltd (Registered number: 09896017) |
| Contents of the Financial Statements |
| for the Period 1 January 2017 to 31 March 2018 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| KCJ Recruitment Ltd |
| Company Information |
| for the Period 1 January 2017 to 31 March 2018 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| KCJ Recruitment Ltd (Registered number: 09896017) |
| Balance Sheet |
| 31 March 2018 |
| 2018 | 2016 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
| The financial statements were approved by the director on |
| KCJ Recruitment Ltd (Registered number: 09896017) |
| Notes to the Financial Statements |
| for the Period 1 January 2017 to 31 March 2018 |
| 1. | STATUTORY INFORMATION |
| KCJ Recruitment Ltd is a |
| number and registered office address can be found on the Company Information page. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for |
| supply of recruitment services, net of discounts and rebates allowed by the company and value added taxes. |
| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a |
| right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has |
| only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date |
| based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from |
| customer in advance of services provided the amounts are recorded as deferred income and included as part of creditors |
| due within one year. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent |
| that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively |
| enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet |
| date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in |
| which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been |
| enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be |
| recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Cash and cash equivalents |
| Cash and cash equivalents includes cash in hand, deposits held at call with banks and other short-term highly liquid |
| investments with original maturities of three months or less. |
| KCJ Recruitment Ltd (Registered number: 09896017) |
| Notes to the Financial Statements - continued |
| for the Period 1 January 2017 to 31 March 2018 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at |
| transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the |
| present value of the future receipts discounted at a market rate of interest. |
| Basic financial liabilities, including trade and other payables, bank loans and overdrafts and loans from fellow group |
| companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where |
| the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. |
| Trade payables 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 payment is due within one year or less. If not, they |
| are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently |
| measured at amortised cost using the effective interest method. |
| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, |
| cancelled or expires. |
| Employee benefits |
| Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the |
| period in which the service is received. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2018 | 2016 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2018 | 2016 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 6. | FIRST YEAR ADOPTION |
| There are no transitional adjustments arising from the adoption of FRS102 (Section 1A). |