Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31truefalsetruetruetruefalseA recruitment agency specialising in placing permanent and temporary staff to deal with property across the public and private sector.2024-04-0186108truefalse 05020374 2024-04-01 2025-03-31 05020374 2023-04-01 2024-03-31 05020374 2025-03-31 05020374 2024-03-31 05020374 2023-04-01 05020374 c:Director1 2024-04-01 2025-03-31 05020374 c:Director2 2024-04-01 2025-03-31 05020374 c:RegisteredOffice 2024-04-01 2025-03-31 05020374 d:MotorVehicles 2024-04-01 2025-03-31 05020374 d:MotorVehicles 2025-03-31 05020374 d:MotorVehicles 2024-03-31 05020374 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05020374 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05020374 d:FurnitureFittings 2024-04-01 2025-03-31 05020374 d:FurnitureFittings 2025-03-31 05020374 d:FurnitureFittings 2024-03-31 05020374 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05020374 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05020374 d:OfficeEquipment 2024-04-01 2025-03-31 05020374 d:OfficeEquipment 2025-03-31 05020374 d:OfficeEquipment 2024-03-31 05020374 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05020374 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05020374 d:ComputerEquipment 2024-04-01 2025-03-31 05020374 d:ComputerEquipment 2025-03-31 05020374 d:ComputerEquipment 2024-03-31 05020374 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05020374 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05020374 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05020374 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 05020374 d:ComputerSoftware 2025-03-31 05020374 d:ComputerSoftware 2024-03-31 05020374 d:CurrentFinancialInstruments 2025-03-31 05020374 d:CurrentFinancialInstruments 2024-03-31 05020374 d:Non-currentFinancialInstruments 2025-03-31 05020374 d:Non-currentFinancialInstruments 2024-03-31 05020374 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05020374 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05020374 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 05020374 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 05020374 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 05020374 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 05020374 d:ReportableOperatingSegment1 2024-04-01 2025-03-31 05020374 d:ReportableOperatingSegment1 2023-04-01 2024-03-31 05020374 e:UnitedKingdom 2024-04-01 2025-03-31 05020374 e:UnitedKingdom 2023-04-01 2024-03-31 05020374 d:UKTax 2024-04-01 2025-03-31 05020374 d:UKTax 2023-04-01 2024-03-31 05020374 d:ShareCapital 2024-04-01 2025-03-31 05020374 d:ShareCapital 2025-03-31 05020374 d:ShareCapital 2023-04-01 2024-03-31 05020374 d:ShareCapital 2024-03-31 05020374 d:ShareCapital 2023-04-01 05020374 d:SharePremium 2024-04-01 2025-03-31 05020374 d:SharePremium 2025-03-31 05020374 d:SharePremium 2023-04-01 2024-03-31 05020374 d:SharePremium 2024-03-31 05020374 d:SharePremium 2023-04-01 05020374 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 05020374 d:RetainedEarningsAccumulatedLosses 2025-03-31 05020374 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 05020374 d:RetainedEarningsAccumulatedLosses 2024-03-31 05020374 d:RetainedEarningsAccumulatedLosses 2023-04-01 05020374 c:OrdinaryShareClass1 2024-04-01 2025-03-31 05020374 c:OrdinaryShareClass1 2025-03-31 05020374 c:OrdinaryShareClass1 2024-03-31 05020374 c:FRS102 2024-04-01 2025-03-31 05020374 c:Audited 2024-04-01 2025-03-31 05020374 c:FullAccounts 2024-04-01 2025-03-31 05020374 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05020374 d:WithinOneYear 2025-03-31 05020374 d:WithinOneYear 2024-03-31 05020374 d:BetweenOneFiveYears 2025-03-31 05020374 d:BetweenOneFiveYears 2024-03-31 05020374 2 2024-04-01 2025-03-31 05020374 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 05020374 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 05020374 d:LeasedAssetsHeldAsLessee 2025-03-31 05020374 d:LeasedAssetsHeldAsLessee 2024-03-31 05020374 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 05020374









THE OYSTER PARTNERSHIP LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
THE OYSTER PARTNERSHIP LIMITED
 
 
COMPANY INFORMATION


Directors
Daniel Terence Whomes 
Sasza Bandiera 




Registered number
05020374



Registered office
19-20 Berners Street
Bischheim House

London

W1T 3NW




Independent auditor
Hillier Hopkins LLP
Chartered Accountants & Statutory Auditor

45 Pall Mall

London

SW1Y 5JG





 
THE OYSTER PARTNERSHIP LIMITED
 

CONTENTS



Page
Strategic report
 
1 - 3
Directors' report
 
4 - 5
Independent auditor's report
 
6 - 9
Statement of comprehensive income
 
10
Balance sheet
 
11
Statement of changes in equity
 
12
Notes to the financial statements
 
13 - 27


 
THE OYSTER PARTNERSHIP LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The directors present the strategic report for the year ended 31 March 2025. 

The principal activity of Oyster during the year continued to be the provision of recruitment services across contract and permanent markets. The company operates from its London office and serves clients across multiple sectors.

Business review
 
Oyster remains strategically positioned to scale and deliver significant shareholder value. Our objective is to grow headcount across both contract and permanent divisions to our office’s full capacity increasing Net Fee Income (NFI), NFI per person per month, and EBITDA. Revenue for the year decreased compared to the prior period due to a strategic restructure implemented by the company. During the year, the business consolidated its revenue streams, prioritising those with stronger market performance, higher margins, and greater potential for sustainable growth. This restructuring resulted in a temporary reduction in overall revenue, which was anticipated as part of the company’s long-term strategy to enhance profitability and operational efficiency.

Key achievements during the year:

Maintained performance in core markets.

Continued investment in technology and AI capabilities to enhance productivity.

Strengthened training and development programs to accelerate NFI generation.

Principal risks and uncertainties
 
The management of the business and the execution of the Company’s strategy are subject to a number of risks. The board formally reviews these risks and appropriate processes are put in place to monitor and mitigate them.
 
The Company operates in a very competitive market based around pricing and providing a high quality customer service. In order to mitigate this risk the Company monitors market prices on an ongoing basis, carrying out regular market research and striving to exceed customer and client expectations. 
 
Dependence on personnel 
 
The Company’s performance depends largely on the talent of staffing and recruitment professionals who generate fees from clients through placing candidates. The Company has retained its key personnel to date and continues to invest in its people aligned with its long-term strategy for growth.
 
Cash requirements
 
Business forecasts identifying, in particular, liquidity requirements are produced regularly. These are reviewed by the management team to ensure that sufficient headroom exists within the overall facilities for at least the next 12 months.
 
Financial risk management
 
The main financial risks arising from the Company’s activities are credit risk, interest rate risk and liquidity risk. These are monitored by the board of directors and were not considered to be significant at the balance sheet date.
 
Credit risk
 
Page 1

 
THE OYSTER PARTNERSHIP LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

The Company’s policy in terms of credit risk is to require rigorous credit checks on potential customers before sales are made, and regular monitoring of the sales ledger in order to minimise the impact of bad debts.
 
Interest rate risk
 
The Company is exposed to interest rate risk in respect of its invoice discounting facility with Barclays. The business does not seek to fix or hedge interest on this facility, as the Board considers the exposure to interest rate risk acceptable.
 
Liquidity risk
 
The Company actively forecasts, manages and reports upon its working capital requirements on a regular basis to ensure that it has sufficient funds for its operations.

Financial key performance indicators
 
The directors have monitors the performance of the Company by reference to certain key performance indicators. 

Turnover - £43,286,874 (2024: £52,351,232)

NFI (Gross profit) - £8,986,616 (2024: £11,479,247)

NFI Margin (%) – 20.8% (2024: 21.9%)

NFI is the ratio of the NFI to sales expressed as a percentage
 
Debtors days (days) – 33 (2024: 34). Debtor days are trade debtors divided by turnover multiplied by 365 days in the period.  

Strategy amd future developments
 
The company’s strategic goal is to:

Drive profitability per person through improved productivity and fee generation.

Hire and retain the best talent, reducing staff turnover and improving time-to-profit for new hires.

Leverage AI and automation to embed efficiency into workflows, reduce operational friction, and future-proof the business.

Maximise existing market penetration by scaling high-performing desks and redeploying resources from underperforming areas.

Expand into new markets to diversify revenue streams and reduce sector dependency.

Page 2

 
THE OYSTER PARTNERSHIP LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025


This report was approved by the board and signed on its behalf.



Sasza Bandiera
Director

Date: 22 December 2025

Page 3

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements 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 to enable them to ensure that the financial statements comply with the Companies Act 2006They 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.

Results and dividends

The profit for the year, after taxation, amounted to £636,090 (2024 - £1,375,502).

Dividends totalling £394,872 (2024 - £1,319,359) were declared in the year. 

Directors

The directors who served during the year were:

Daniel Terence Whomes 
Sasza Bandiera 

Future developments

The future developments of the company are set out in the strategic report. 

Page 4

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditor

The auditor, Hillier Hopkins LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Sasza Bandiera
Director

Date: 22 December 2025

Page 5

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OYSTER PARTNERSHIP LIMITED
 

Opinion


We have audited the financial statements of The Oyster Partnership Limited (the 'Company') for the year ended 31 March 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 6

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OYSTER PARTNERSHIP LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OYSTER PARTNERSHIP LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

the nature of the industry and sector, control environment and business performance including the remuneration incentives and pressures of key management;

the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management. We consider the results of our enquiries of management about their own identification and assessment of the risks of irregularities;

any matters we identified having obtained and reviewed the Company’s documentation of their policies and procedures relating to:
°identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
°detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;
°the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud. 

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and relevant tax legislation.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial
Page 8

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OYSTER PARTNERSHIP LIMITED (CONTINUED)


Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Gary Wong BFP FCA (Senior statutory auditor)
  
for and on behalf of
Hillier Hopkins LLP
 
Chartered Accountants
Statutory Auditor
  
45 Pall Mall
London
SW1Y 5JG

22 December 2025
Page 9

 
THE OYSTER PARTNERSHIP LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
43,286,874
52,351,232

Cost of sales
  
(34,300,258)
(40,871,985)

Gross profit
  
8,986,616
11,479,247

Administrative expenses
  
(8,000,998)
(9,293,622)

Operating profit
 5 
985,618
2,185,625

Exceptional items
 13 
161,018
-

Interest receivable and similar income
 9 
1,540
1,438

Interest payable and similar expenses
 10 
(240,830)
(281,697)

Profit before tax
  
907,346
1,905,366

Tax on profit
 11 
(271,256)
(529,864)

Profit for the financial year
  
636,090
1,375,502

Other comprehensive income for the year
  

Total comprehensive income for the year
  
636,090
1,375,502

The notes on pages 13 to 27 form part of these financial statements.

Page 10

 
THE OYSTER PARTNERSHIP LIMITED
REGISTERED NUMBER: 05020374

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 15 
770,835
966,369

  
770,835
966,369

Current assets
  

Debtors: amounts falling due within one year
 16 
8,338,219
9,036,839

Cash at bank and in hand
 17 
364,542
587,626

  
8,702,761
9,624,465

Creditors: amounts falling due within one year
 18 
(4,909,899)
(6,208,355)

Net current assets
  
 
 
3,792,862
 
 
3,416,110

Total assets less current liabilities
  
4,563,697
4,382,479

Creditors: amounts falling due after more than one year
  
(72,000)
(132,000)

  

Net assets
  
4,491,697
4,250,479


Capital and reserves
  

Called up share capital 
 21 
1,118
1,118

Share premium account
  
186,322
186,322

Profit and loss account
  
4,304,257
4,063,039

  
4,491,697
4,250,479


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Sasza Bandiera
Director

Date: 22 December 2025

The notes on pages 13 to 27 form part of these financial statements.

Page 11

 
THE OYSTER PARTNERSHIP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 April 2023
1,118
186,322
4,006,896
4,194,336


Comprehensive income for the year

Profit for the year
-
-
1,375,502
1,375,502
Total comprehensive income for the year
-
-
1,375,502
1,375,502


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(1,319,359)
(1,319,359)


Total transactions with owners
-
-
(1,319,359)
(1,319,359)



At 1 April 2024
1,118
186,322
4,063,039
4,250,479


Comprehensive income for the year

Profit for the year
-
-
636,090
636,090
Total comprehensive income for the year
-
-
636,090
636,090


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(394,872)
(394,872)


Total transactions with owners
-
-
(394,872)
(394,872)


At 31 March 2025
1,118
186,322
4,304,257
4,491,697


The notes on pages 13 to 27 form part of these financial statements.

Page 12

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The Oyster Partnership Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19-20 Berners Street, Bischheim House, London, England, W1T 3NW. The principal activity of the company is the provision of recruitment and staffing services. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Soho Management Group Limited as at 31 March 2025 and these financial statements may be obtained from Companies House.

Page 13

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Revenue

Revenue comprises income from the provision of recruitment services, net of value added tax. The company has two principal streams of revenue, permanent placements and temporary placements. 

Revenue from permanent placements is recognised at the point in time when the candidate commences full-time employment with the client. Until this point, no revenue is recognised, as the company does not have an enforceable right to consideration.

Revenue from the supply of temporary staff is recognised over time as the services are provided.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 14

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.9

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.10

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 15

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.12

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.13

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 16

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.13
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
33%
straight line
Fixtures and fittings
-
15%
straight line
Office equipment
-
15%
straight line
Computer equipment
-
20%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Page 17

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.17
Financial instruments (continued)

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.18

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 18

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. In this regard, the Directors believe that there are no critical accounting policies where judgements or estimations are required to be disclosed. 


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Recruitment services
43,286,874
52,351,232

43,286,874
52,351,232


Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
43,286,874
52,351,232

43,286,874
52,351,232



5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Exchange differences
-
279

Other operating lease rentals
610,217
609,705

Depreciation
223,155
249,289

Page 19

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor:


2025
2024
£
£

Fees payable to the Company's auditor for the audit of the Company's financial statements
38,500
37,503


7.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
3,253,787
3,358,959

Social security costs
479,430
558,444

Cost of defined contribution scheme
78,423
78,868

3,811,640
3,996,271


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
86
108


8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
306,937
271,546

306,937
271,546


The highest paid director received remuneration of £198,153 (2024 - £280,431).

Page 20

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Interest receivable

2025
2024
£
£


Other interest receivable
1,540
1,438

1,540
1,438


10.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
214,015
226,071

Other loan interest payable
-
25,987

Finance leases and hire purchase contracts
26,815
29,639

240,830
281,697


11.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
271,256
529,864


271,256
529,864


Total current tax
271,256
529,864

Deferred tax

Total deferred tax
-
-


271,256
529,864
Page 21

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
907,346
1,905,366


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
226,837
476,342

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
22,929
26,855

Capital allowances for year in excess of depreciation
43,640
-

Increase or decrease in pension fund prepayment leading to an increase (decrease) in tax
(645)
-

Other differences leading to an increase (decrease) in the tax charge
-
30,620

Group relief
(21,505)
(3,953)

Total tax charge for the year
271,256
529,864


12.


Dividends

2025
2024
£
£


Dividends paid
394,872
1,319,359

394,872
1,319,359

Page 22

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.


Exceptional items

2025
2024
£
£



Exceptional items
(161,018)
-

(161,018)
-

A historic finance lease creditor balance was written off during the year. The balance related to assets previously capitalised in error and no longer represented a valid liability.

A rent accrual recognised in prior periods was reassessed and found to be overstated. The unnecessary accrual has been reversed in the current year.

A dilapidation provision has been recognised in respect of leased premises to reflect the estimated cost of restoring the property to the condition required under the lease agreement.

Given that these transactions are non-recurring in nature, they have been treated as exceptional items. 


14.


Intangible assets




Computer software

£



Cost


At 1 April 2024
68,298



At 31 March 2025

68,298



Amortisation


At 1 April 2024
68,298



At 31 March 2025

68,298



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 23

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

15.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2024
153,824
854,111
34,724
512,393
1,555,052


Additions
-
792
-
26,829
27,621


Transfers between classes
-
70,500
2,462
(72,962)
-



At 31 March 2025

153,824
925,403
37,186
466,260
1,582,673



Depreciation


At 1 April 2024
122,737
226,184
25,519
214,243
588,683


Charge for the year on owned assets
-
113,674
3,001
75,942
192,617


Charge for the year on financed assets
30,538
-
-
-
30,538



At 31 March 2025

153,275
339,858
28,520
290,185
811,838



Net book value



At 31 March 2025
549
585,545
8,666
176,075
770,835



At 31 March 2024
31,087
627,927
9,205
298,150
966,369

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Motor vehicles
-
31,087

-
31,087

Page 24

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

16.


Debtors

2025
2024
£
£


Trade debtors
3,915,099
4,883,660

Amounts owed by group undertakings
3,184,844
2,533,716

Other debtors
202,578
297,095

Prepayments and accrued income
1,035,698
1,322,368

8,338,219
9,036,839



17.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
364,542
587,626

364,542
587,626



18.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
3,111,305
3,775,291

Other loans
60,000
60,000

Trade creditors
150,788
120,201

Corporation tax
59,232
11,758

Other taxation and social security
325,115
621,014

Obligations under finance lease and hire purchase contracts
-
101,185

Other creditors
38,256
37,562

Accruals and deferred income
1,165,203
1,481,344

4,909,899
6,208,355


Included in bank loans are amounts due to invoice discounting providers of £3,111,305 (2024: £3,775,291) for which these are fixed and floating charges placed over all company assets.

Included in other loans is a loan where a cross-guarantee has been given by the parent company. The loan is repayable on a monthly basis and interest is charged at 7.6%. The loan term is 5 years ending in June 2027.

Page 25

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

19.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
72,000
132,000



20.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
3,111,305
3,775,291

Other loans
60,000
60,000

Amounts falling due 1-2 years

Other loans
72,000
132,000



3,243,305
3,967,291



21.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,118 (2024 - 1,118) Ordinary shares of £1.00 each
1,118
1,118



22.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £78,423 (2024 - £78,868). Contributions totalling £23,463 (2024 - £20,384) were payable to the fund at the balance sheet date and are included in creditors.

Page 26

 
THE OYSTER PARTNERSHIP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

23.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
239,606
668,500

Later than 1 year and not later than 5 years
612,060
115,550

851,666
784,050


24.


Related party transactions

During the period, a salary of £50,000 (2023: £50,000) was paid to a close family member of a director. 


25.


Controlling party

The parent company is Soho Management Group Limited, these financial statements are consolidated in the financial statements of Soho Management Group Limited, which are available online from Companies House.

The ultimate controlling parties are Mr D T Whomes and Mr S Bandiera. 

 
Page 27