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Registered number: 04475627
J T Recruit Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2024
Malones Accounting Limited
J T Recruit Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5—6
Notes to the Financial Statements | 7—9

Page 1
J T Recruit Ltd
Company Information
For The Year Ended 31 December 2024
Company Information

Directors | Mr Glenn Lawrence
| Mrs Fay Lawrence
| Mr Jonathan Thompson
Company Number | 04475627
Registered Office | Castle View Barn 18 Woolsthorpe Lane
| Muston
| Nottingham
| NG13 0FE
Accountants | Malones Accounting Limited
| 30 Ipswich Gardens
| Grantham
| Lincolnshire
| NG318SE

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J T Recruit Ltd
Company No. 04475627
Directors' Report For The Year Ended 31 December 2024
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2024.
Directors
The directors who held office during the year were as follows:

Mr Glenn Lawrence
Mrs Fay Lawrence
Mr Jonathan Thompson

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr Glenn Lawrence Director
22nd October 2025

Page 2
Page 3
J T Recruit Ltd
Accountant's Report
For The Year Ended 31 December 2024
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of J T Recruit Ltd for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of J T Recruit Ltd for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of J T Recruit Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of J T Recruit Ltd and state those matters that we have agreed to state to the directors of J T Recruit Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J T Recruit Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that J T Recruit Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J T Recruit Ltd . You consider that J T Recruit Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of J T Recruit Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

22nd October 2025

Malones Accounting Limited
30 Ipswich Gardens
Grantham
Lincolnshire
NG318SE
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J T Recruit Ltd
Profit and Loss Account
For The Year Ended 31 December 2024
Profit and Loss Account

| 2024 |  | 2023
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 5,224,393 |  | 6,078,063
Cost of sales |  | (4,188,943 ) |  | (4,899,045 )
GROSS PROFIT |  | 1,035,450 |  | 1,179,018
Administrative expenses |  | (965,107 ) |  | (942,254 )
Other operating income |  | 23,488 |  | 20,975
OPERATING PROFIT |  | 93,831 |  | 257,739
Loss on disposal of fixed assets |  | (185 ) |  | -
Interest payable and similar charges |  | (147,737 ) |  | (138,439 )
(LOSS)/PROFIT BEFORE TAXATION |  | (54,091 ) |  | 119,300
Tax on (Loss)/profit |  | 9,000 |  | (33,000 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR |  | (45,091 ) |  | 86,300

The notes on pages 7 to 9 form part of these financial statements.
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J T Recruit Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 116,792 |  | 153,444
|  |  | 116,792 |  | 153,444
CURRENT ASSETS
Debtors | 5 | 2,321,853 |  | 2,377,734 |
Cash at bank and in hand |  | 76,890 |  | 43,387 |
|  | 2,398,743 |  | 2,421,121 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,480,748 ) |  | (1,325,755 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 917,995 |  | 1,095,366
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,034,787 |  | 1,248,810
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (328,453 ) |  | (488,385 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (24,000 ) |  | (33,000 )
NET ASSETS |  |  | 682,334 |  | 727,425
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 681,334 |  | 726,425
SHAREHOLDERS' FUNDS |  |  | 682,334 |  | 727,425

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J T Recruit Ltd
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Glenn Lawrence Director
22nd October 2025

The notes on pages 7 to 9 form part of these financial statements.
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J T Recruit Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
J T Recruit Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04475627 . The registered office is Castle View Barn 18 Woolsthorpe Lane, Muston, Nottingham, NG13 0FE.
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:

Motor Vehicles | 25% on reducing balance.
Fixtures & Fittings | 10 - 25% on reducing balance.
Computer Equipment | 20 - 33% on cost.

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. 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.
...CONTINUED
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J T Recruit Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 16)
16 16
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 133,860 | 44,108 | 51,294 | 229,262
Additions | - | - | 3,664 | 3,664
Disposals | - | (7,628 ) | (23,190 ) | (30,818 )
As at 31 December 2024 | 133,860 | 36,480 | 31,768 | 202,108
Depreciation
As at 1 January 2024 | - | 43,655 | 32,163 | 75,818
Provided during the period | 33,465 | 268 | 6,398 | 40,131
Disposals | - | (7,443 ) | (23,190 ) | (30,633 )
As at 31 December 2024 | 33,465 | 36,480 | 15,371 | 85,316
Net Book Value
As at 31 December 2024 | 100,395 | - | 16,397 | 116,792
As at 1 January 2024 | 133,860 | 453 | 19,131 | 153,444

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 911,181 |  | 992,685
Amounts owed by group undertakings | 1,347,658 |  | 1,346,938
Other debtors | 63,014 |  | 38,111
| 2,321,853 |  | 2,377,734

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J T Recruit Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 13,839 |  | 7,770
Trade creditors | 83,815 |  | 22,586
Bank loans and overdrafts | 121,133 |  | 48,804
Amounts owed to group undertakings | 17,951 |  | 4,030
Other creditors | 991,954 |  | 987,555
Taxation and social security | 252,056 |  | 255,010
| 1,480,748 |  | 1,325,755

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 74,871 |  | 89,734
Bank loans | 253,582 |  | 398,651
| 328,453 |  | 488,385

8. Obligations Under Finance Leases and Hire Purchase

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 13,839 |  | 7,770
Later than one year and not later than five years | 74,871 |  | 89,734
| 88,710 |  | 97,504
| 88,710 |  | 97,504

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Capital Commitments
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements of £50,000.
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