Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falsefalse2024-04-01falseRecruitment agency117trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03855216 2024-04-01 2025-03-31 03855216 2023-04-01 2024-03-31 03855216 2025-03-31 03855216 2024-03-31 03855216 c:Director2 2024-04-01 2025-03-31 03855216 d:FurnitureFittings 2024-04-01 2025-03-31 03855216 d:FurnitureFittings 2025-03-31 03855216 d:FurnitureFittings 2024-03-31 03855216 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03855216 d:OfficeEquipment 2024-04-01 2025-03-31 03855216 d:OfficeEquipment 2025-03-31 03855216 d:OfficeEquipment 2024-03-31 03855216 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03855216 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03855216 d:CurrentFinancialInstruments 2025-03-31 03855216 d:CurrentFinancialInstruments 2024-03-31 03855216 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03855216 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03855216 d:ShareCapital 2025-03-31 03855216 d:ShareCapital 2024-03-31 03855216 d:RetainedEarningsAccumulatedLosses 2025-03-31 03855216 d:RetainedEarningsAccumulatedLosses 2024-03-31 03855216 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 03855216 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 03855216 c:FRS102 2024-04-01 2025-03-31 03855216 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03855216 c:FullAccounts 2024-04-01 2025-03-31 03855216 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03855216 d:WithinOneYear 2025-03-31 03855216 d:WithinOneYear 2024-03-31 03855216 d:BetweenOneFiveYears 2025-03-31 03855216 d:BetweenOneFiveYears 2024-03-31 03855216 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 03855216










SUE ROSS RECRUITMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
SUE ROSS RECRUITMENT LIMITED
REGISTERED NUMBER: 03855216

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,542
9,641

Current assets
  

Debtors: amounts falling due within one year
 5 
175,184
132,086

Cash at bank and in hand
  
565,591
710,050

  
740,775
842,136

Creditors: amounts falling due within one year
 6 
(112,270)
(148,379)

Net current assets
  
 
 
628,505
 
 
693,757

Provisions for liabilities
  

Deferred tax
 7 
(917)
-

Net assets
  
635,130
703,398


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
635,129
703,397

  
635,130
703,398


Page 1

 
SUE ROSS RECRUITMENT LIMITED
REGISTERED NUMBER: 03855216
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2025.




S Purshouse
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
SUE ROSS RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Sue Ross Recruitment Limited is a private company limited by shares, incorporated in England and Wales (registered number: 03855216). Its registered office is Unit 8 Floor 2 Blenheim Reach, 861 Ecclesall Road, Sheffield, S11 8TH. The principal activity of the Company throughout the year continued to be that of recruitment agency.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
SUE ROSS RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Reducing balance
Computer equipment
-
25%
Reducing balance

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in Statement of Income and Retained Earnings.

Page 4

 
SUE ROSS RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. 
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 


3.


Employees

The average monthly number of employees, including directors, during the year was 11 (2024 - 7).

Page 5

 
SUE ROSS RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
6,452
5,972
12,424


Additions
-
70
70



At 31 March 2025

6,452
6,042
12,494



Depreciation


At 1 April 2024
1,290
1,493
2,783


Charge for the year on owned assets
1,032
1,137
2,169



At 31 March 2025

2,322
2,630
4,952



Net book value



At 31 March 2025
4,130
3,412
7,542



At 31 March 2024
5,162
4,479
9,641


5.


Debtors

2025
2024
£
£


Trade debtors
85,262
121,675

Other debtors
79,270
-

Prepayments and accrued income
10,652
10,411

175,184
132,086


Page 6

 
SUE ROSS RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
253
1,400

Corporation tax
39,651
59,999

Other taxation and social security
52,439
65,334

Other creditors
18,077
19,896

Accruals and deferred income
1,850
1,750

112,270
148,379



7.


Deferred taxation




2025


£






Charged to profit or loss
917



At end of year
917

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
917
-


8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £26,327 (2024: £22,545). Contributions totalling £3,786 (2024: £9,217) were payable to the fund at the balance sheet date and are included in creditors. 

Page 7

 
SUE ROSS RECRUITMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
17,270
17,270

Later than 1 year and not later than 5 years
1,439
18,709

18,709
35,979


10.


Controlling party

The ultimate holding company of Sue Ross Recruitment Limited is Purshouse Limited whose registered office is c/o Shorts Chartered Accountants, Cedar House, 63 Napier Street, Sheffield, S11 8HA.

 
Page 8