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Registered number: 05616853
Yellow Cat Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors Mr J P Breeze
Mrs T Breeze
Secretary Mr A L Breeze
Company Number 05616853
Registered Office 5 Cornfield Terrace
Eastbourne
BN21 4NN
Accountants Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Yellow Cat Recruitment Limited for the year ended 31 December 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Yellow Cat Recruitment Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the board of directors of Yellow Cat Recruitment Limited , as a body, in accordance with the terms of our engagement letter dated 24 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of Yellow Cat Recruitment Limited and state those matters that we have agreed to state to the board of directors of Yellow Cat Recruitment Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Yellow Cat Recruitment Limited and its board of directors, as a body, for our work or for this report.
It is your duty to ensure that Yellow Cat Recruitment Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Yellow Cat Recruitment Limited . You consider that Yellow Cat Recruitment Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Yellow Cat Recruitment Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
15/09/2025
Cornfield Accountants Limited
Chartered Accountants
5 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN
Page 2
Page 3
Balance Sheet
Registered number: 05616853
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,672 4,691
2,672 4,691
CURRENT ASSETS
Debtors 5 321,468 373,617
Cash at bank and in hand 199,921 129,399
521,389 503,016
Creditors: Amounts Falling Due Within One Year 6 (263,504 ) (248,185 )
NET CURRENT ASSETS (LIABILITIES) 257,885 254,831
TOTAL ASSETS LESS CURRENT LIABILITIES 260,557 259,522
Creditors: Amounts Falling Due After More Than One Year 7 (4,167 ) (14,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (668 ) (1,173 )
NET ASSETS 255,722 244,182
CAPITAL AND RESERVES
Called up share capital 125 125
Profit and Loss Account 255,597 244,057
SHAREHOLDERS' FUNDS 255,722 244,182
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For the year ending 31 December 2024 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
Mr J P Breeze
Director
14/09/2025
The notes on pages 5 to 8 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Yellow Cat Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05616853 . The registered office is 5 Cornfield Terrace, Eastbourne, BN21 4NN.
The presentation currency of the financial statements is the Pound Sterling (£).  
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Significant judgements and estimations
No significant judgements have had to be made by the directors in preparing these financial statements.
The directors have made key assumptions in the determination of the value of the amounts recoverable on term contracts.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities of the actual completion of a proportion of the total services to be rendered.
When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
2.4. 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, assets held under finance leases are depreciated in the same way as owned assets:
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability to tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period to which the liability is settled or the asset realised, based on tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2023: 6)
8 6
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 5,579 36,079 41,658
Additions - 1,707 1,707
Disposals (3,276 ) (27,762 ) (31,038 )
As at 31 December 2024 2,303 10,024 12,327
Depreciation
As at 1 January 2024 4,390 32,577 36,967
Provided during the period 238 3,487 3,725
Disposals (3,276 ) (27,761 ) (31,037 )
As at 31 December 2024 1,352 8,303 9,655
Net Book Value
As at 31 December 2024 951 1,721 2,672
As at 1 January 2024 1,189 3,502 4,691
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 60,511 129,139
Amounts recoverable on contracts 40,270 41,883
Other debtors 55,954 51,873
Prepayments 7,967 6,047
Directors' loan accounts 156,766 144,675
321,468 373,617
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,555 40,826
Bank loans and overdrafts 10,000 10,000
Corporation tax 41,701 18,899
Other taxes and social security 9,011 2,069
VAT 29,818 16,113
Other creditors 131,170 143,940
Accruals and deferred income 20,249 16,338
263,504 248,185
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,167 14,167
8. Directors Advances, Credits and Guarantees
Included in debtors is an amount of £156,766 (2023 - £144,675) owed to the company by Mr J P Breeze, a director and shareholder of the company. During the year, interest of £3,021 (2023 - £2,884) was charged on this loan in accordance with HM Revenue & Customs beneficial loan rates. This loan is unsecured and repayable on demand.
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Jonathan Breeze 144,675 135,412 (123,321 ) - 156,766
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9. Related Party Transactions
Included in debtors is an amount of £4,313 (2023 - £4,313) owed to the company by Media CV's Ltd, a company in which Mr J P Breeze is also a director and shareholder. This amount is unsecured, interest free and repayable on demand.
10. Charges
There is a fixed and floating charge in relation to all monies due or becoming in favour of Sonovate Limited, dated 4 March 2021 and registered 10 March 2021.
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