Max Recruitment Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: NI622729

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,545		2,871

			45,545		2,871
CURRENT ASSETS
Debtors	5	462,934		559,590
Cash at bank and in hand		108,011		80,714

		570,945		640,304
Creditors: Amounts Falling Due Within One Year	6	(576,813 )		(566,991 )

NET CURRENT ASSETS (LIABILITIES)			(5,868 )		73,313

TOTAL ASSETS LESS CURRENT LIABILITIES			39,677		76,184

Creditors: Amounts Falling Due After More Than One Year	7		(39,346 )		(16,791 )

NET ASSETS			331		59,393

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			329		59,391

SHAREHOLDERS' FUNDS			331		59,393

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Ms Diane Maxwell Director	Mr Danny Maxwell Director
30/06/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Max Recruitment Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI622729 . The registered office is Second Floor Suite, Legal & Financial House, 137 York Road, Belfast, BT15 3GZ.

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 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	-
Motor Vehicles	10% Straight line
Fixtures & Fittings	20% Straight line

2.4. Taxation

Corporation 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	6	6
Drivers	81	81

	87	87

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	-	24,847	24,847
Additions	45,393	1,755	47,148

As at 31 March 2025	45,393	26,602	71,995

Depreciation
As at 1 April 2024	-	21,976	21,976
Provided during the period	3,404	1,070	4,474

As at 31 March 2025	3,404	23,046	26,450

Net Book Value
As at 31 March 2025	41,989	3,556	45,545

As at 1 April 2024	-	2,871	2,871

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Max Recruitment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	440,932	466,093
Prepayments and accrued income	541	-
Other debtors	6,900	10,000
Net wages	-	13,885
Directors' loan accounts	14,561	69,612

	462,934	559,590

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,523	27,504
Bank loans and overdrafts	139,244	61,650
Corporation tax	-	21,095
Other taxes and social security	48,109	82,186
VAT	38,441	36,985
Net wages	4,617	-
Factoring account	239,356	253,356
Accruals and deferred income	84,523	84,215

	576,813	566,991

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	39,346	16,791

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Ms Diane Maxwell	(34,928 )	(64,695 )	95,050	-	(4,572 )
Mr Danny Maxwell	(34,684 )	(58,825 )	83,520	-	(9,989 )

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

	2025	2024
	£	£
Ms Diane Maxwell	30,800	27,000
Mr Danny Maxwell	30,800	27,000

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