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Registration number: 05261253

Sure Call Recruitment Services Ltd

Annual Report and Financial Statements

for the Year Ended 31 December 2024

 

Sure Call Recruitment Services Ltd

Contents

Company Information

1

Strategic Report

2 to 3

Directors' Report

4 to 5

Statement of Directors' Responsibilities

6

Independent Auditor's Report

7 to 10

Profit and Loss Account

11

Statement of Comprehensive Income

12

Balance Sheet

13

Statement of Changes in Equity

14

Notes to the Financial Statements

15 to 23

 

Sure Call Recruitment Services Ltd

Company Information

Directors

Androulla Elia

Antony Elia

Helen Nicolas

Nicholas Hajinicolas

Company secretary

Helen Nicolas Accounting Solutions Limited

Registered office

1st Floor
Deneway House
88-94 Darkes Lane
Potters Bar
Herts
EN6 1AQ

Auditors

Duncan & Toplis Audit Limited
3rd Floor
Marlborough House
298 Regents Park Road
London
N3 2SZ

 

Sure Call Recruitment Services Ltd

Strategic Report for the Year Ended 31 December 2024

The directors present their strategic report for the year ended 31 December 2024.

Principal activity

The principal activity of the company is that of a recruitment agency.

Fair review of the business

The company is involved in recruitment for warehouse staff and drivers for the haulage industry. The company is well established and is a subsidiary of Safe Recruit Holdings Limited, along with its fellow subsidiary AFE Recruitment Limited.

The Directors are pleased with the results for the period to 31 December 2024, despite the challenges and impact of domestic and international events, which impacted on the whole economy. Some of these events led to challenges in meeting demand in the industry, but the company adapted to them successfully and maintained satisfactory levels of turnover and profit compared to the previous period,

The Directors expect the position of the company to continue to grow in the year to 31 December 2025, due to the transfer of the fellow subsidiary's trade during the year, AFE Recruitment Limited.

The company's key financial and other performance indicators during the year were as follows:

Financial KPIs

Unit

2024

2023

Turnover

£

20,608,013

15,964,496

Gross margin

%

20

21

Profit before tax

£

1,636,814

1,573,738

Net assets

£

4,525,986

4,069,229

EBITDA

£

1,673,927

1,608,083

The company's policy is to settle terms with suppliers when agreeing contracts, to ensure that suppliers are aware of the terms of payment and to abide by them.

During the period dividends of £773,883 (2023 : £502,608) were paid to the holding company.

Principal risks and uncertainties

Our principal risks and uncertainties which affect our business and financial performance are regularly reviewed. The most significant risks identified are as follows:

Global economic conditions may adversely impact on our financial performance. Financial risks are addressed in the directors' report.

The company's principal financial instruments comprise cash, finance facilities, and various items such as trade debtors and trade creditors that arise directly from its operations. The main purpose of these financial instruments is to fund the company's operations as well as to manage working capital, liquidity and invest surplus cash.

The directors continue to assess the risks facing the company. Both the securing of new business and maintain existing relationships are key to the group’s success.

Other ongoing challenges are overhead cost control which are kept under regular review by the directors.

 

Sure Call Recruitment Services Ltd

Strategic Report for the Year Ended 31 December 2024

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

.........................................
Helen Nicolas
Director

 

Sure Call Recruitment Services Ltd

Directors' Report for the Year Ended 31 December 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors of the company

The directors who held office during the year were as follows:

Androulla Elia

Antony Elia

Helen Nicolas

Nicholas Hajinicolas

Financial instruments

Price risk, credit risk, liquidity risk and cash flow risk

The main financial risks, to which the company has exposure, are interest rates, liquidity, credit risks and competition. The company's senior management oversees the management of these risks.

Interest rate risk
The company's borrowings include loans and overdrafts which have interest rates that vary with the base rate. The company has, historically taken the decision to accept the risk of increased interest charges resulting from an increase to interest rates and does not intend to change this policy in the immediate future.

Liquidity risk
Whilst ensuring sufficient liquid resources to meet its business operating needs the company manages its cash flow and borrowing requirements in the best way possible so as to minimise interest expenditure and using debt factoring of invoices where applicable.

Credit risk
All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are reviewed on a regular basis and provision for doubtful debts is made when necessary.

Price risk
Expenditure made by the company is authorised by management prior to it being made so as to ensure the best prices are being paid for the required goods and services.

Changes in legislation
The company monitors changes in legislation, including IR35 rules, that could affect their industry and adapts its policies accordingly.

Competition
The company's main competitors are other recruitment agents in the same industry.

Disclosure of information to the auditors

Each director has taken steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. The directors confirm that there is no relevant information that they know of and of which they know the auditors are unaware.

 

Sure Call Recruitment Services Ltd

Directors' Report for the Year Ended 31 December 2024

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

.........................................
Helen Nicolas
Director

 

Sure Call Recruitment Services Ltd

Statement of Directors' Responsibilities

The directors acknowledge their responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Sure Call Recruitment Services Ltd

Independent Auditor's Report to the Members of Sure Call Recruitment Services Ltd

Opinion

We have audited the financial statements of Sure Call Recruitment Services Ltd (the 'company') for the year ended 31 December 2024, which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

 

Sure Call Recruitment Services Ltd

Independent Auditor's Report to the Members of Sure Call Recruitment Services Ltd

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of directors' remuneration specified by law are not made; or

we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities [set out on page 6], the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

 

Sure Call Recruitment Services Ltd

Independent Auditor's Report to the Members of Sure Call Recruitment Services Ltd

We have identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial experience, knowledge of the sector, a review of regulatory and legal correspondence and through discussions with Directors and other management obtained as part of the work required by auditing standards. We have also discussed with the Directors and other management the policies and procedures relating to compliance with laws and regulations. We communicated laws and regulations throughout the team and remained alert to any indications of non-compliance throughout the audit.

The potential impact of different laws and regulations varies considerably. Firstly, the company is subject to laws and regulations that directly impact the financial statements (for example financial reporting legislation) and we have assessed the extent of compliance with such laws as part of our financial statements audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates and judgemental areas of the financial statements such as depreciation of fixed assets, as well as the risk of inappropriate journal entries to increase reported profitability. Audit procedures performed by the engagement team included the identification and testing of material and unusual journal entries and challenging management on key accounting estimates, assumptions and judgements made in the preparation of the financial statements. We carried out detailed substantive tests on accounting estimates, including reviewing the methods used by management to make those estimates, re-performing the calculation, and reviewing the outcome of prior year estimates.

Secondly, the company is subject to other laws and regulations where the consequence for non-compliance could have a material effect on the amounts or disclosures in the financial statements. We identified the following areas as those most likely to have such an effect: Health and Safety regulations and Employment laws. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Directors and other management and inspection. Through these procedures, if we became aware of any non-compliance, we considered the impact on the procedures performed on the related financial statement items.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

 

Sure Call Recruitment Services Ltd

Independent Auditor's Report to the Members of Sure Call Recruitment Services Ltd

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

......................................
Stephen Hunt (Senior Statutory Auditor)
For and on behalf of Duncan & Toplis Audit Limited
Statutory Auditor

3rd Floor
Marlborough House
298 Regents Park Road
London
N3 2SZ

29 September 2025

 

Sure Call Recruitment Services Ltd

Profit and Loss Account for the Year Ended 31 December 2024

Note

2024
£

2023
£

Turnover

3

20,608,013

15,964,496

Cost of sales

 

(16,451,981)

(12,656,431)

Gross profit

 

4,156,032

3,308,065

Distribution costs

 

(22,832)

(11,815)

Administrative expenses

 

(2,622,282)

(1,844,409)

Other operating income

4

100,807

100,000

Operating profit

5

1,611,725

1,551,841

Other interest receivable and similar income

6

25,148

22,596

Interest payable and similar expenses

7

(59)

(699)

   

25,089

21,897

Profit before tax

 

1,636,814

1,573,738

Tax on profit

11

(406,174)

(369,682)

Profit for the financial year

 

1,230,640

1,204,056

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

Sure Call Recruitment Services Ltd

Statement of Comprehensive Income for the Year Ended 31 December 2024

2024
£

2023
£

Profit for the year

1,230,640

1,204,056

Total comprehensive income for the year

1,230,640

1,204,056

 

Sure Call Recruitment Services Ltd

(Registration number: 05261253)
Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

12

255,607

264,869

Current assets

 

Debtors

13

9,602,118

6,793,424

Cash at bank and in hand

 

486,833

280,368

 

10,088,951

7,073,792

Creditors: Amounts falling due within one year

15

(5,766,737)

(3,212,047)

Net current assets

 

4,322,214

3,861,745

Total assets less current liabilities

 

4,577,821

4,126,614

Provisions for liabilities

16

(51,835)

(57,385)

Net assets

 

4,525,986

4,069,229

Capital and reserves

 

Called up share capital

100

100

Retained earnings

4,525,886

4,069,129

Shareholders' funds

 

4,525,986

4,069,229

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

.........................................
Helen Nicolas
Director

 

Sure Call Recruitment Services Ltd

Statement of Changes in Equity for the Year Ended 31 December 2024

Share capital
£

Retained earnings
£

Total
£

At 1 January 2024

100

4,069,129

4,069,229

Profit for the year

-

1,230,640

1,230,640

Dividends

-

(773,883)

(773,883)

At 31 December 2024

100

4,525,886

4,525,986

Share capital
£

Retained earnings
£

Total
£

At 1 January 2023

100

3,367,681

3,367,781

Profit for the year

-

1,204,056

1,204,056

Dividends

-

(502,608)

(502,608)

At 31 December 2023

100

4,069,129

4,069,229

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1st Floor
Deneway House
88-94 Darkes Lane
Potters Bar
Herts
EN6 1AQ

The principal place of business is:
1st Floor
Deneway House
88-94 Darkes Lane
Potters Bar
Herts
EN6 1AQ

These financial statements were authorised for issue by the Board on 29 September 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The accounts are prepared in the company's functional currency of British Pounds (£) and rounded to the nearest £1. The results are for the company alone and not the group it forms part of.

Summary of disclosure exemptions

The company has taken advantage of the reduced disclosure framework provisions and not prepared a cash flow statement, as it is a subsidiary of a company that prepares consolidated accounts.

Going concern

The financial statements have been prepared on a going concern basis. The directors are constantly assessing the ongoing domestic and international situations and any likely impact on the business and will be adjusting its cost base to scale operations back where necessary. Whilst the impact of any additional disruption is uncertain at this stage, the company has a strong balance sheet and working capital and will continue to protect the capital position as necessary and therefore in the opinion of the Directors, the company is able to pay its debts as and when they fall due for the foreseeable future.

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and equipment

25% reducing balance

Leasehold improvements

Over the period of the lease

Motor vehicles

20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Trade creditors

Creditors with no stated interest rate and payables within one year are recorded at transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised in the reporting period in which the dividends are paid.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Turnover

The analysis of the company's Turnover for the year from continuing operations is as follows:

2024
£

2023
£

Rendering of services

20,608,013

15,964,496

4

Other operating income

The analysis of the company's other operating income for the year is as follows:

2024
£

2023
£

Sub lease rental income

8,531

-

Miscellaneous other operating income

92,276

100,000

100,807

100,000

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

5

Operating profit

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

62,203

56,242

Loss on disposal of property, plant and equipment

-

23,245

6

Other interest receivable and similar income

2024
£

2023
£

Other finance income

25,148

22,596

7

Interest payable and similar expenses

2024
£

2023
£

Interest expense on other finance liabilities

59

699

8

Staff costs

The aggregate payroll costs (including directors' remuneration) were as follows:

2024
£

2023
£

Wages and salaries

1,331,720

921,324

Social security costs

301,317

87,446

Pension costs, defined contribution scheme

20,428

12,275

1,653,465

1,021,045

The average number of persons employed by the company (including directors) during the year, analysed by category was as follows:

2024
No.

2023
No.

Administration and support

29

25

29

25

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

9

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

12,128

9,096

10

Auditors' remuneration

2024
£

2023
£

Audit of the financial statements

6,200

5,855


 

11

Taxation

Tax charged/(credited) in the profit and loss account

2024
£

2023
£

Current taxation

UK corporation tax

411,724

386,804

Deferred taxation

Arising from origination and reversal of timing differences

(5,550)

(17,122)

Tax expense in the income statement

406,174

369,682

The tax on profit before tax for the year is the same as the standard rate of corporation tax in the UK (2023 - the same as the standard rate of corporation tax in the UK) of 25% (2023 - 25%).

The differences are reconciled below:

2024
£

2023
£

Profit before tax

1,636,814

1,573,738

Corporation tax at standard rate

409,204

370,152

Tax increase from effect of capital allowances and depreciation

7,241

11,598

Decrease from effect of different UK tax rates on some earnings

(5,550)

(17,122)

Effect of expense not deductible in determining taxable profit (tax loss)

-

6,212

Tax decrease arising from group relief

(4,721)

(1,158)

Total tax charge

406,174

369,682

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

Deferred tax

Deferred tax assets and liabilities

2024

Asset
£

Liability
£

Accelerated capital allowances

-

51,835

-

51,835

2023

Asset
£

Liability
£

Accelerated capital allowances

-

57,385

-

57,385

12

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 January 2024

202,628

191,775

184,341

578,744

Additions

-

1,995

50,946

52,941

At 31 December 2024

202,628

193,770

235,287

631,685

Depreciation

At 1 January 2024

135,979

142,488

35,408

313,875

Charge for the year

20,263

12,368

29,572

62,203

At 31 December 2024

156,242

154,856

64,980

376,078

Carrying amount

At 31 December 2024

46,386

38,914

170,307

255,607

At 31 December 2023

66,649

49,287

148,933

264,869

Included within the net book value of land and buildings above is £46,386 (2023 - £66,649) in respect of leasehold land and buildings.
 

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

13

Debtors

Current

2024
£

2023
£

Trade debtors

6,947,666

4,529,468

Other debtors

2,654,452

2,263,956

 

9,602,118

6,793,424

Other debtors includes an amount of £318,265 (2023 - £303,741) due after more than one year.

14

Cash and cash equivalents

2024
£

2023
£

Cash at bank

486,833

280,368

15

Creditors

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

19

2,800,221

769,275

Trade creditors

 

382,040

57,024

Amounts due to related parties

22

1,347,623

1,581,695

Social security and other taxes

 

792,900

273,647

Other payables

 

292,741

215,235

Income tax liability

11

151,212

315,171

 

5,766,737

3,212,047

16

Provisions for liabilities

Deferred tax
£

Total
£

At 1 January 2024

57,385

57,385

Provisions used

(5,550)

(5,550)

At 31 December 2024

51,835

51,835

17

Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £20,428 (2023 - £12,275).

 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

18

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100

       

19

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Other borrowings

2,800,221

769,275

Other borrowings in respect of invoice financing includes an amount of £2,800,221 (2023: £769,275) which are secured on trade debtors.

20

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2024
£

2023
£

Not later than one year

89,956

89,956

Later than one year and not later than five years

69,578

182,936

159,534

272,892

The amount of non-cancellable operating lease payments recognised as an expense during the year was £113,358 (2023 - £94,860).

21

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £7,738.83 (2023 - £5,026.08) per each Ordinary share

773,883

502,608

 

 
 

Sure Call Recruitment Services Ltd

Notes to the Financial Statements for the Year Ended 31 December 2024

22

Related party transactions

Summary of transactions with other related parties

Debtors include an amount of £959,663 (2023 - £920,540) due from the directors of the company. Interest is charged at a commercial rate.

During the period an amount of £39,123 (2023 - £427,336) was advanced to the directors.

Debtors includes an amount of £1,274,801 (2023 - £981,148) due from related parties which are under common control.

Creditors include an amount of £1,347,623 (2023 - £1,581,695) due to a fellow group company.

 

23

Parent and ultimate parent undertaking

The ultimate parent is Safe Recruit Holdings Limited, incorporated in England.