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Registered number: 02238421
Direct Recruitment Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
JML Business Services Limited
25 Church Street
Godalming
Surrey
GU7 1EL
Direct Recruitment Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Direct Recruitment Limited
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 02238421

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 537 |  | 1,559
|  |  | 537 |  | 1,559
CURRENT ASSETS
Debtors | 5 | 24,219 |  | 59,027 |
Cash at bank and in hand |  | 142,487 |  | 206,047 |
|  | 166,706 |  | 265,074 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,689 ) |  | (64,149 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 131,017 |  | 200,925
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 131,554 |  | 202,484
NET ASSETS |  |  | 131,554 |  | 202,484
CAPITAL AND RESERVES
Called up share capital | 7 |  | 33 |  | 33
Capital redemption reserve |  |  | 66 |  | 66
Income Statement |  |  | 131,455 |  | 202,385
SHAREHOLDERS' FUNDS |  |  | 131,554 |  | 202,484

Page 1
Page 2
Direct Recruitment Limited
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 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 directors acknowledge their 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 Income Statement.
On behalf of the board

Miss Sarah Bloomfield Director | Mrs Becky Postlethwaite Director
08/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Direct Recruitment Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Direct Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02238421 . The registered office is 59-60 Russell Square, London, WC1B 4HP.
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.
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:

Computer Equipment | 33% straight line

2.4. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 9,285
Disposals | (3,364 )
As at 30 April 2025 | 5,921
Depreciation
As at 1 May 2024 | 7,726
Provided during the period | 1,022
Disposals | (3,364 )
As at 30 April 2025 | 5,384

...CONTINUED
Page 3
Page 4
Direct Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 537
As at 1 May 2024 | 1,559

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 16,125 |  | 52,628
Prepayments and accrued income | 7,968 |  | 6,399
Other debtors | 126 |  | -
| 24,219 |  | 59,027

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,180 |  | 19,531
Corporation tax | 26,665 |  | 36,276
VAT | 1,751 |  | 7,336
Other creditors | - |  | 6
Accruals and deferred income | 1,093 |  | 1,000
| 35,689 |  | 64,149

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 33 |  | 33

8. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with parent undertaking.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is SBP Recruitment Limited . SBP Recruitment Limited was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, 59-60 Russell Square, London, United Kingdom, WC1B 4HP . The ultimate controlling party is SBP Recruitment Limited who controls 100% of the shares of Direct Recruitment Limited .
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