Company No: 07496670 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Elliott Manning

REGISTERED OFFICE	Treviot House
	186-192 High Road
	Ilford
	IG1 1LR
	United Kingdom

COMPANY NUMBER

07496670 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,676		4,031
		2,676		4,031
Current assets
Debtors	4	263,679		257,580
Cash at bank and in hand		7,621		26,669
		271,300		284,249
Creditors: amounts falling due within one year	5	( 251,190)		( 203,515)
Net current assets		20,110		80,734
Total assets less current liabilities		22,786		84,765
Creditors: amounts falling due after more than one year	6	( 8,336)		( 30,303)
Net assets		14,450		54,462
Capital and reserves
Called-up share capital		100		100
Profit and loss account		14,350		54,362
Total shareholders' funds		14,450		54,462

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Kayman Recruitment Services Limited (registered number: 07496670) were approved and authorised for issue by the Director on 01 December 2025. They were signed on its behalf by:

Elliott Manning Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Kayman Recruitment Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	25 % reducing balance
	4 years straight line

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	9		12

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2024	9,715		9,715
At 30 April 2025	9,715		9,715
Accumulated depreciation
At 01 May 2024	5,684		5,684
Charge for the financial year	1,355		1,355
At 30 April 2025	7,039		7,039
Net book value
At 30 April 2025	2,676		2,676
At 30 April 2024	4,031		4,031

4. Debtors

	2025		2024
	£		£
Trade debtors	4,160		25,200
Amounts owed by Group undertakings	14		0
Amounts owed by related parties	235,100		200,194
Corporation tax	0		6,561
Other debtors	24,405		25,625
	263,679		257,580

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	43,406		38,912
Trade creditors	14,329		10,480
Amounts owed to Group undertakings	0		1,125
Amounts owed to related parties	7,062		0
Taxation and social security	25,997		45,215
Other creditors	160,396		107,783
	251,190		203,515

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	8,336		30,303

There are no amounts included above in respect of which any security has been given by the small entity.