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06014994 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 06014994
S4 Personnel Limited
Financial Statements
For The Year Ended 31 December 2022
Boyett Mayes Limited
The Stables, Moneys Farm
Bottle Lane
Mattingley
Hampshire
RG27 8LJ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06014994
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,249 12,252
67,249 12,252
CURRENT ASSETS
Debtors 5 176,048 243,981
Cash at bank and in hand 78,702 60,997
254,750 304,978
Creditors: Amounts Falling Due Within One Year 6 (202,054 ) (234,772 )
NET CURRENT ASSETS (LIABILITIES) 52,696 70,206
TOTAL ASSETS LESS CURRENT LIABILITIES 119,945 82,458
PROVISIONS FOR LIABILITIES
Deferred Taxation (309 ) (3,141 )
NET ASSETS 119,636 79,317
CAPITAL AND RESERVES
Called up share capital 7 200 200
Profit and Loss Account 119,436 79,117
SHAREHOLDERS' FUNDS 119,636 79,317
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Alex Turner
Director
28th April 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S4 Personnel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06014994 . The registered office is 3 Redman Court, Bell Street, Princes Risborough, Buckinghamshire, HP27 0AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None
Plant & Machinery Over 5 Years
Fixtures & Fittings Over 5 Years
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 55 (2021: 50)
55 50
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 6,946 15,178 3,167 25,291
Additions 55,512 689 - 56,201
As at 31 December 2022 62,458 15,867 3,167 81,492
Depreciation
As at 1 January 2022 - 13,039 - 13,039
Provided during the period - 1,204 - 1,204
As at 31 December 2022 - 14,243 - 14,243
Net Book Value
As at 31 December 2022 62,458 1,624 3,167 67,249
As at 1 January 2022 6,946 2,139 3,167 12,252
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 178,385 240,301
Pension scheme prepayments (2,337 ) -
Director's loan account - 3,680
176,048 243,981
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6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 922 2,918
Bank loans and overdrafts 42,988 51,301
Corporation tax 22,573 27,367
Other taxes and social security 34,219 32,578
VAT 98,352 100,908
Net wages - 366
Accruals and deferred income 3,000 18,200
Director's loan account - 1,134
202,054 234,772
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 200 200
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