Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10244144 Ms Sorcha Pike iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10244144 2024-09-30 10244144 2025-09-30 10244144 2024-10-01 2025-09-30 10244144 frs-core:CurrentFinancialInstruments 2025-09-30 10244144 frs-core:ComputerEquipment 2025-09-30 10244144 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10244144 frs-core:ComputerEquipment 2024-09-30 10244144 frs-core:FurnitureFittings 2025-09-30 10244144 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10244144 frs-core:FurnitureFittings 2024-09-30 10244144 frs-core:ShareCapital 2025-09-30 10244144 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10244144 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10244144 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10244144 frs-bus:SmallEntities 2024-10-01 2025-09-30 10244144 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10244144 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10244144 frs-bus:Director1 2024-10-01 2025-09-30 10244144 frs-countries:EnglandWales 2024-10-01 2025-09-30 10244144 2023-09-30 10244144 2024-09-30 10244144 2023-10-01 2024-09-30 10244144 frs-core:CurrentFinancialInstruments 2024-09-30 10244144 frs-core:ShareCapital 2024-09-30 10244144 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10244144
Create Recruitment Specialists Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Create Recruitment Specialists Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Create Recruitment Specialists Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10244144

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,856 |  | 7,414
|  |  | 6,856 |  | 7,414
CURRENT ASSETS
Debtors | 5 | 571,544 |  | 528,747 |
Cash at bank and in hand |  | 106,003 |  | 173,646 |
|  | 677,547 |  | 702,393 |
Creditors: Amounts Falling Due Within One Year | 6 | (279,282 ) |  | (275,441 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 398,265 |  | 426,952
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 405,121 |  | 434,366
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,714 ) |  | -
NET ASSETS |  |  | 403,407 |  | 434,366
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 403,307 |  | 434,266
SHAREHOLDERS' FUNDS |  |  | 403,407 |  | 434,366

Page 1
Page 2
Create Recruitment Specialists Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 her 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

Ms Sorcha Pike Director
10/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Create Recruitment Specialists Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Create Recruitment Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10244144 . The registered office is 25 Wilton Road, London, SW1V 1LW.
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:

Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

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.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement
constitutes a financing transaction, where it is recognised at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference
shares are publicly traded or their fair value can otherwise be measured reliably, the investment is
subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such
investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment
for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market
rate, in which case the asset is measured at the present value of the future payments discounted at a
market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in
...CONTINUED
Page 3
Page 4
Create Recruitment Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Financial Instruments - continued
profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment
loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal
does not result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
2.6. 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.
2.7. 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: 30 (2024: 28)
30 28
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 3,152 | 11,259 | 14,411
Additions | - | 3,394 | 3,394
Disposals | (1,372 ) | (5,144 ) | (6,516 )
As at 30 September 2025 | 1,780 | 9,509 | 11,289

...CONTINUED
Page 4
Page 5
Create Recruitment Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Depreciation
As at 1 October 2024 | 1,624 | 5,373 | 6,997
Provided during the period | 445 | 2,014 | 2,459
Disposals | (1,142 ) | (3,881 ) | (5,023 )
As at 30 September 2025 | 927 | 3,506 | 4,433
Net Book Value
As at 30 September 2025 | 853 | 6,003 | 6,856
As at 1 October 2024 | 1,528 | 5,886 | 7,414

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 374,860 |  | 406,029
Prepayments and accrued income | 195,684 |  | 121,722
Other debtors | 1,000 |  | 996
| 571,544 |  | 528,747

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,228 |  | 12,869
Corporation tax | 51,690 |  | 58,625
Other taxes and social security | 45,972 |  | 48,291
VAT | 89,805 |  | 98,184
Net wages | 19,579 |  | 16,470
Other creditors | 7,630 |  | 7,491
Accruals and deferred income | 49,208 |  | 32,666
Director's loan account | 170 |  | 845
| 279,282 |  | 275,441

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5