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REGISTERED NUMBER: SC298639 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ELL RECRUITMENT LTD.

ELL RECRUITMENT LTD. (REGISTERED NUMBER: SC298639)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ELL RECRUITMENT LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: Ms M Naab





REGISTERED OFFICE: 2 Kirk Street
Peterhead
AB42 1RX





REGISTERED NUMBER: SC298639 (Scotland)





ACCOUNTANTS: Goldwells Ltd
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

ELL RECRUITMENT LTD. (REGISTERED NUMBER: SC298639)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 34,033 35,937

CURRENT ASSETS
Debtors 5 232,527 178,255
Cash at bank 161,593 395,931
394,120 574,186
CREDITORS
Amounts falling due within one year 6 259,693 311,955
NET CURRENT ASSETS 134,427 262,231
TOTAL ASSETS LESS CURRENT
LIABILITIES

168,460

298,168

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 167,460 297,168
SHAREHOLDERS' FUNDS 168,460 298,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th May 2025 and were signed by:





Ms M Naab - Director


ELL RECRUITMENT LTD. (REGISTERED NUMBER: SC298639)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Ell Recruitment Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 235 (2024 - 249 ) .

ELL RECRUITMENT LTD. (REGISTERED NUMBER: SC298639)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st April 2024
and 31st March 2025 28,319 49,462 77,781
DEPRECIATION
At 1st April 2024 - 41,844 41,844
Charge for year - 1,904 1,904
At 31st March 2025 - 43,748 43,748
NET BOOK VALUE
At 31st March 2025 28,319 5,714 34,033
At 31st March 2024 28,319 7,618 35,937

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 232,527 178,255

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1 2,793
Tax 42,545 53,500
Social security and other taxes 17,130 28,392
VAT 163,486 191,434
Other creditors 16,361 16,809
Directors' current accounts 3,420 2,527
Accrued expenses 16,750 16,500
259,693 311,955