2024-04-012025-03-312025-03-31false12889542ROTHERWOOD RECRUITMENT (2020) 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ROTHERWOOD RECRUITMENT (2020) LIMITED

Registered Number
12889542
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

ROTHERWOOD RECRUITMENT (2020) LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

PAGDIN, Joanne Louise

Registered Address

21 Cavendish Street
Keighley
BD21 3RB

Registered Number

12889542 (England and Wales)
ROTHERWOOD RECRUITMENT (2020) LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets35,6016,597
Tangible assets413,31817,034
18,91923,631
Current assets
Debtors5501,263501,920
Cash at bank and on hand74,022127,553
575,285629,473
Creditors amounts falling due within one year6(489,944)(541,625)
Net current assets (liabilities)85,34187,848
Total assets less current liabilities104,260111,479
Provisions for liabilities7(2,800)(4,300)
Net assets101,460107,179
Capital and reserves
Called up share capital100100
Profit and loss account101,360107,079
Shareholders' funds101,460107,179
The financial statements were approved and authorised for issue by the Director on 19 June 2025, and are signed on its behalf by:
PAGDIN, Joanne Louise
Director
Registered Company No. 12889542
ROTHERWOOD RECRUITMENT (2020) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Going concern
The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
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 rendering of services. 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
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
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Fixtures, fittings and equipment - 20% straight line
2.Average number of employees

20252024
Average number of employees during the year1714
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2410,00010,000
At 31 March 2510,00010,000
Amortisation and impairment
At 01 April 243,4033,403
Charge for year996996
At 31 March 254,3994,399
Net book value
At 31 March 255,6015,601
At 31 March 246,5976,597
4.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 April 2432,97732,977
Additions3,2183,218
At 31 March 2536,19536,195
Depreciation and impairment
At 01 April 2415,94315,943
Charge for year6,9346,934
At 31 March 2522,87722,877
Net book value
At 31 March 2513,31813,318
At 31 March 2417,03417,034
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables453,285420,551
Prepayments and accrued income47,97881,369
Total501,263501,920
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables17,0507,154
Taxation and social security211,293214,982
Other creditors198,223238,882
Accrued liabilities and deferred income63,37880,607
Total489,944541,625
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The following amounts included within creditors, amounts falling due within one year, are secured: Other creditors £133,817 (2024 - £187,394)
7.Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of Financial Position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of Financial Position.

2025

2024

££
Net deferred tax liability (asset)2,8004,300
Total2,8004,300
8.Pension commitments
The pension cost charge represents contributions payable by the company to the fund and amounted to £16,755 - (2024 - £62,374).
9.Operating lease commitments
At 31 March 2025, the Company had future minimum lease payments under non-cancellable operating leases for each of the following periods: Not later than 1 year £35,900 (2024 - £35,900) Later than 1 year and not later than 5 years £98,725 (2024 - £134,625)
10.Related party transactions
Included within other creditors is a balance of £198 (2024 - £738) due to a director of the company. This balance is interest free and repayable on demand.