Company Registration No. 09017439 (England and Wales)
GINGER RECRUITMENT SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
GINGER RECRUITMENT SERVICES LTD
COMPANY INFORMATION
Directors
Mr T R Byrne
Mrs A Byrne
Company number
09017439
Registered office
Suite 11, Manor Court
Salesbury Hall
Ribchester
Lancashire
PR3 3XR
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
GINGER RECRUITMENT SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
GINGER RECRUITMENT SERVICES LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
30 June 2025
30 September 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
573
761
Current assets
Debtors
4
111,907
260,587
Cash at bank and in hand
49,103
3,660
161,010
264,247
Creditors: amounts falling due within one year
5
(213,708)
(220,110)
Net current (liabilities)/assets
(52,698)
44,137
Total assets less current liabilities
(52,125)
44,898
Creditors: amounts falling due after more than one year
6
(1,670)
(9,167)
Provisions for liabilities
-
0
377
Net (liabilities)/assets
(53,795)
36,108
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
(53,805)
36,098
Total equity
(53,795)
36,108
GINGER RECRUITMENT SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 October 2025 and are signed on its behalf by:
Mr T R Byrne
Director
Company registration number 09017439 (England and Wales)
GINGER RECRUITMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Ginger Recruitment Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 11, Manor Court, Salesbury Hall, Ribchester, Lancashire, PR3 3XR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains right to consideration.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

GINGER RECRUITMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9

Reporting period shortened

The financial statements are presented for a period shorter than one year due to a change in the accounting reference date. As such, comparative amounts presented in the financial statements (including the related notes) will not be entirely comparable.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
32
44
GINGER RECRUITMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 October 2024 and 30 June 2025
4,225
19,605
23,830
Depreciation and impairment
At 1 October 2024
3,599
19,470
23,069
Depreciation charged in the period
117
71
188
At 30 June 2025
3,716
19,541
23,257
Carrying amount
At 30 June 2025
509
64
573
At 30 September 2024
626
135
761
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
61,379
98,407
Other debtors
50,528
162,180
111,907
260,587
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,997
10,000
Trade creditors
17,993
21,102
Taxation and social security
111,755
137,188
Other creditors
73,963
51,820
213,708
220,110
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,670
9,167
7
Operating lease commitments
As lessee

The company has future operating lease commitments of £4,555 (202 4 - £34,441).

GINGER RECRUITMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 6 -
8
Directors' transactions
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Mr T & Mrs A Byrne
2.25
143,865
5,378
1,741
(115,694)
35,290
143,865
5,378
1,741
(115,694)
35,290
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