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Registered number: 06506764
Hatty Blue Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 06506764
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,030 2,525
Tangible Assets 5 6,652 7,305
7,682 9,830
CURRENT ASSETS
Debtors 6 437,881 611,841
Cash at bank and in hand 32,901 87,956
470,782 699,797
Creditors: Amounts Falling Due Within One Year 7 (431,978 ) (467,123 )
NET CURRENT ASSETS (LIABILITIES) 38,804 232,674
TOTAL ASSETS LESS CURRENT LIABILITIES 46,486 242,504
Creditors: Amounts Falling Due After More Than One Year 8 (1,875 ) (14,258 )
NET ASSETS 44,611 228,246
CAPITAL AND RESERVES
Called up share capital 9 50 100
Capital redemption reserve 50 -
Profit and Loss Account 44,511 228,146
SHAREHOLDERS' FUNDS 44,611 228,246
Page 1
Page 2
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
Mrs S M Rourke
Director
22/09/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Share Premium Capital Redemption Profit and Loss Account Total
£ £ £ £ £
As at 1 April 2023 100 - - 222,398 222,498
Profit for the year and total comprehensive income - - - 234,408 234,408
Dividends paid - - - (228,660) (228,660)
As at 31 March 2024 and 1 April 2024 100 - - 228,146 228,246
Profit for the year and total comprehensive income - - - 132,602 132,602
Dividends paid - - - (215,736) (215,736)
Purchase of own shares (50 ) - 50 (100,450 ) (100,450)
Transfer to capital redemption reserves - - - (51) (51)
As at 31 March 2025 50 - 50 44,511 44,611
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hatty Blue Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06506764 . The registered office is C/O Numbermill Focus 31 East Wing, Mark Road, Hemel Hempstead, HP2 7BW.
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 earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets relate to website design and development. It is amortised to profit and loss account over its estimated economic life of 5 years.
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:
Fixtures & Fittings 15% reducing balance
Computer Equipment 33.33% on cost
2.5. Taxation
Income 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 67 (2024: 62)
67 62
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 7,475
As at 31 March 2025 7,475
Amortisation
As at 1 April 2024 4,950
Provided during the period 1,495
As at 31 March 2025 6,445
Net Book Value
As at 31 March 2025 1,030
As at 1 April 2024 2,525
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 23,541 28,298 51,839
Additions 194 1,064 1,258
As at 31 March 2025 23,735 29,362 53,097
Depreciation
As at 1 April 2024 17,175 27,359 44,534
Provided during the period 967 944 1,911
As at 31 March 2025 18,142 28,303 46,445
Net Book Value
As at 31 March 2025 5,593 1,059 6,652
As at 1 April 2024 6,366 939 7,305
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 236,146 312,929
Prepayments and accrued income 42,387 51,435
Other debtors 40,103 36,387
Directors' loan accounts 119,245 211,090
437,881 611,841
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,970 9,603
Bank loans and overdrafts 75,787 138,509
Corporation tax 49,130 70,080
Other taxes and social security 23,856 26,183
VAT 87,504 99,857
Other creditors 89,574 11,503
Accruals and deferred income 96,157 111,388
431,978 467,123
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,875 14,258
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 100
10. 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
£ £ £ £ £
Mrs Siobhan Rourke 105,216 14,731 - - 119,947
Miss Joanna Donelan 105,873 - 105,873 - -
The above loan is unsecured, interest free and repayable on demand.
Page 6