J T Recruit Ltd

	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

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J T Recruit Ltd

Company No. 04475627

Directors' Report For the Period 1 January 2025 to 30 November 2025

Directors' Report

The directors present their report and the financial statements for the period ended 30 November 2025.

Directors

The directors who held office during the period were as follows:

Mr Glenn Lawrence
Mrs Fay Lawrence	Resigned	30/04/2025
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

11th December 2025

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J T Recruit Ltd

Accountant's Report

For the Period 1 January 2025 to 30 November 2025

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 period 1 January 2025 to 30 November 2025

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 period 1 January 2025 to 30 November 2025 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 period.

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.

11th December 2025

Malones Accounting Limited

30 Ipswich Gardens

Grantham

Lincolnshire

NG318SE

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J T Recruit Ltd

Profit and Loss Account

For the Period 1 January 2025 to 30 November 2025

Profit and Loss Account

		30 November 2025	31 December 2024
	Notes	£	£
TURNOVER		5,606,182	5,224,393
Cost of sales		(4,496,590 )	(4,188,943 )

GROSS PROFIT		1,109,592	1,035,450

Administrative expenses		(807,336 )	(965,107 )
Other operating income		40,584	23,488

OPERATING PROFIT		342,840	93,831
Loss on disposal of fixed assets		-	(185 )
Interest payable and similar charges		(112,699 )	(147,737 )

PROFIT/(LOSS) BEFORE TAXATION		230,141	(54,091 )
Tax on Profit/(loss)		(61,349 )	9,000

PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL PERIOD		168,792	(45,091 )

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 30 November 2025

Balance Sheet

		30 November 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		90,787		116,792

			90,787		116,792
CURRENT ASSETS
Debtors	5	2,461,114		2,321,853
Cash at bank and in hand		40,200		76,890

		2,501,314		2,398,743
Creditors: Amounts Falling Due Within One Year	6	(1,532,179 )		(1,480,748 )

NET CURRENT ASSETS (LIABILITIES)			969,135		917,995

TOTAL ASSETS LESS CURRENT LIABILITIES			1,059,922		1,034,787

Creditors: Amounts Falling Due After More Than One Year	7		(234,196 )		(328,453 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(21,400 )		(24,000 )

NET ASSETS			804,326		682,334

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			803,326		681,334

SHAREHOLDERS' FUNDS			804,326		682,334

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J T Recruit Ltd

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 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 in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Glenn Lawrence

Director

11th December 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 Period 1 January 2025 to 30 November 2025

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 Period 1 January 2025 to 30 November 2025

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 period, 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 period was: 16 (2024: 16)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	133,860	36,480	31,768	202,108
Additions	-	-	632	632

As at 30 November 2025	133,860	36,480	32,400	202,740

Depreciation
As at 1 January 2025	33,465	36,480	15,371	85,316
Provided during the period	21,401	-	5,236	26,637

As at 30 November 2025	54,866	36,480	20,607	111,953

Net Book Value
As at 30 November 2025	78,994	-	11,793	90,787

As at 1 January 2025	100,395	-	16,397	116,792

5. Debtors

	30 November 2025	31 December 2024
	£	£
Due within one year
Trade debtors	1,102,877	911,181
Amounts owed by group undertakings	1,340,858	1,347,658
Other debtors	17,379	63,014

	2,461,114	2,321,853

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J T Recruit Ltd

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025	31 December 2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,870	13,839
Trade creditors	83,123	83,815
Bank loans and overdrafts	58,917	121,133
Amounts owed to group undertakings	13,939	17,951
Other creditors	975,622	991,954
Taxation and social security	385,708	252,056

	1,532,179	1,480,748

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

	30 November 2025	31 December 2024
	£	£
Net obligations under finance lease and hire purchase contracts	62,103	74,871
Bank loans	172,093	253,582

	234,196	328,453

8. Obligations Under Finance Leases and Hire Purchase

	30 November 2025	31 December 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	14,870	13,839
Later than one year and not later than five years	62,103	74,871

	76,973	88,710

	76,973	88,710

9. Share Capital

	30 November 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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