Dtech Recruitment Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Dtech Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11447766 . The registered office is C/O Fruition Accountancy, Unit 4, Three Spires House, Station Road, Lichfield, WS13 6HX.

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% reducing balance
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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Dtech Recruitment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	192	1,128	1,320

As at 31 March 2025	192	1,128	1,320

Depreciation
As at 1 April 2024	72	627	699
Provided during the period	30	375	405

As at 31 March 2025	102	1,002	1,104

Net Book Value
As at 31 March 2025	90	126	216

As at 1 April 2024	120	501	621

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	570	5,442
Amounts owed by participating interests	71,607	62,327
Other debtors	-	1,594

	72,177	69,363

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,817	14,229
Bank loans and overdrafts	-	3,484
Other creditors	73,630	37,440
Taxation and social security	6,067	10,604

	85,514	65,757

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Post Balance Sheet Events

Dtech Lettings Ltd, a company under common control was dissolved after the balance sheet date on 22 July 2025. As at the balance sheet date, Dtech Lettings Ltd owed the company £71,007 which will be adjusted for in the accounts for the year end 31st March 2026.

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Dtech Recruitment Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

Able On Line Racking Training Ltd

A company of which Dawn Keen is a director.

During the previous year the company loaned Able On Line Racking Training Ltd monies of £2,420. As at the balance sheet date Able On Line Racking Training Ltd owed Dtech Recruitment Ltd £600 (2024: £120). The loan is interest free and repayable upon demand.

Dtech Lettings Limited

A company under common control

During the year, the company loaned monies to Dtech Lettings Ltd of £8,800 (2024: £31,251). As at the balance sheet date, the amount due to Dtech Recruitment Ltd was £71,007 (2024: £62,207). The loan is interest free and repayable on demand.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		216		621

			216		621
CURRENT ASSETS
Debtors	5	72,177		69,363
Cash at bank and in hand		10,420		-

		82,597		69,363
Creditors: Amounts Falling Due Within One Year	6	(85,514 )		(65,757 )

NET CURRENT ASSETS (LIABILITIES)			(2,917 )		3,606

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,701 )		4,227

NET (LIABILITIES)/ASSETS			(2,701 )		4,227

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(2,702 )		4,226

SHAREHOLDERS' FUNDS			(2,701)		4,227