Member Since: 31st Mar 2016
28th Mar 2018
Without having checked FRS102, I suspect it might need to be based on a "valuation" of the building rather than merely what the directors "feel". I would expect this would normally be based on some externally verifiable valuation, such as from a commercial property agent, RICS member, or similar. After all, we all "feel" our properties are worth more now that they used to be!! Also, whilst an underlying presumption that the land on which the property sits may appreciate in value (but even that may not be so certain in recent times!), I think it might be that there could be an underlying presumption of the opposite as far as the building goes. Should there be an evidenced increase in value, some consideration of what can and cannot be done with any revaluation reserve created from recognising any increased value in the books, will also need to be made.
1st Feb 2018
Wherever I have have worked and come across this, 260 days per year has been used for full time staff (52 weeks x 5 days), starting or leaving part way through a month. If a part-timer, we would have mutliplied by 20/40/60/80%, as appropriate. Office-based staff generally don't get paid to work weekends!
6th Oct 2017
Have used all of those mentioned. Reed is a source of candidates to recruiters themselves, so would hope they are good. All have worked, depending on how focused and specific the expertise needed is. Can use LinkedIn job feature to advertise nowadays ad is good. Have used both as a recruiter and candidate. Many Job Board "Consolidators" around now, that are cheap and post across Multiple boards (incl. those you mention. They have worked for us in the past. No need to use recruiters if costs are the issue. Good luck!