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Company Registration No. 15079304 (England and Wales)
TWO RECRUITMENT LTD Unaudited accounts for the year ended 31 August 2025
TWO RECRUITMENT LTD Unaudited accounts Contents
Page
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TWO RECRUITMENT LTD Company Information for the year ended 31 August 2025
Director
Elizabeth Henderson
Company Number
15079304 (England and Wales)
Registered Office
27 Park Crescent Twickenham TW2 6NS United Kingdom
Accountants
Stoney Philbin & Company Limited 7 High Street Chapel-en-le-Frith High Peak SK23 0HD
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TWO RECRUITMENT LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,423 
1,108 
Current assets
Debtors
102,460 
19,440 
Cash at bank and in hand
46,122 
2,590 
148,582 
22,030 
Creditors: amounts falling due within one year
(119,100)
(12,900)
Net current assets
29,482 
9,130 
Net assets
30,905 
10,238 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
30,903 
10,236 
Shareholders' funds
30,905 
10,238 
For the year ending 31 August 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 October 2025 and were signed on its behalf by
Elizabeth Henderson Director Company Registration No. 15079304
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TWO RECRUITMENT LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
TWO RECRUITMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 15079304. The registered office is 27 Park Crescent, Twickenham, TW2 6NS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% reducing balance basis
Computer equipment
15% reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. Accrued income represents a best estimate of the recoverable fair value of work done on client matters at the year end after deducting amounts in respect of matters, where the right to consideration depends on future events. Fair value represents time spent at selling price.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
- 
1,303 
1,303 
Additions
150 
417 
567 
At 31 August 2025
150 
1,720 
1,870 
Depreciation
At 1 September 2024
- 
195 
195 
Charge for the year
23 
229 
252 
At 31 August 2025
23 
424 
447 
Net book value
At 31 August 2025
127 
1,296 
1,423 
At 31 August 2024
- 
1,108 
1,108 
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TWO RECRUITMENT LTD Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
58,860 
19,440 
Amounts falling due after more than one year
Accrued income and prepayments
43,600 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
11,946 
4,012 
Taxes and social security
52,104 
2,166 
Other creditors
- 
3,143 
Loans from directors
55,050 
3,579 
119,100 
12,900 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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