Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 10233411 Mr Robert Shaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10233411 2024-06-30 10233411 2025-06-30 10233411 2024-07-01 2025-06-30 10233411 frs-core:CurrentFinancialInstruments 2025-06-30 10233411 frs-core:Non-currentFinancialInstruments 2025-06-30 10233411 frs-core:BetweenOneFiveYears 2025-06-30 10233411 frs-core:FurnitureFittings 2025-06-30 10233411 frs-core:FurnitureFittings 2024-07-01 2025-06-30 10233411 frs-core:FurnitureFittings 2024-06-30 10233411 frs-core:MotorVehicles 2025-06-30 10233411 frs-core:MotorVehicles 2024-07-01 2025-06-30 10233411 frs-core:MotorVehicles 2024-06-30 10233411 frs-core:PlantMachinery 2025-06-30 10233411 frs-core:PlantMachinery 2024-07-01 2025-06-30 10233411 frs-core:PlantMachinery 2024-06-30 10233411 frs-core:WithinOneYear 2025-06-30 10233411 frs-core:ShareCapital 2025-06-30 10233411 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10233411 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 10233411 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 10233411 frs-bus:SmallEntities 2024-07-01 2025-06-30 10233411 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 10233411 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 10233411 frs-bus:Director1 2024-07-01 2025-06-30 10233411 frs-countries:EnglandWales 2024-07-01 2025-06-30 10233411 2023-06-30 10233411 2024-06-30 10233411 2023-07-01 2024-06-30 10233411 frs-core:CurrentFinancialInstruments 2024-06-30 10233411 frs-core:Non-currentFinancialInstruments 2024-06-30 10233411 frs-core:BetweenOneFiveYears 2024-06-30 10233411 frs-core:WithinOneYear 2024-06-30 10233411 frs-core:ShareCapital 2024-06-30 10233411 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 10233411
Glu Recruit Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Roper & Co Ltd
75 Church Street
Bentley
Doncaster
DN5 0BE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10233411
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,609 84,519
72,609 84,519
CURRENT ASSETS
Debtors 5 36,465 61,051
Cash at bank and in hand 111,841 167,410
148,306 228,461
Creditors: Amounts Falling Due Within One Year 6 (58,694 ) (65,561 )
NET CURRENT ASSETS (LIABILITIES) 89,612 162,900
TOTAL ASSETS LESS CURRENT LIABILITIES 162,221 247,419
Creditors: Amounts Falling Due After More Than One Year 7 (58,249 ) (72,829 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,204 ) (13,204 )
NET ASSETS 90,768 161,386
CAPITAL AND RESERVES
Called up share capital 9 102 102
Profit and Loss Account 90,666 161,284
SHAREHOLDERS' FUNDS 90,768 161,386
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Robert Shaw
Director
8 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Glu Recruit Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10233411 . The registered office is 3 The Point, Bradmarsh Business Park, Rotherham, South Yorkshire, S60 1BP.
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. 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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 11)
9 11
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2024 912 109,534 22,074 132,520
Additions - - 7,000 7,000
As at 30 June 2025 912 109,534 29,074 139,520
Depreciation
As at 1 July 2024 445 30,545 17,011 48,001
Provided during the period 93 15,798 3,019 18,910
As at 30 June 2025 538 46,343 20,030 66,911
Net Book Value
As at 30 June 2025 374 63,191 9,044 72,609
As at 1 July 2024 467 78,989 5,063 84,519
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 35,793 55,348
Prepayments and accrued income 672 5,703
36,465 61,051
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 18,540 18,540
Other taxes and social security 6,075 6,040
VAT 28,430 33,905
Other creditors 722 710
Accruals and deferred income 4,692 6,271
Director's loan account 235 95
58,694 65,561
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 58,249 72,829
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,540 18,540
Later than one year and not later than five years 58,249 72,829
76,789 91,369
76,789 91,369
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 102 102
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