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Company Registration No. SC616587 (Scotland)
Nelson Recruitment Ltd Unaudited accounts for the year ended 31 December 2024
Nelson Recruitment Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Nelson Recruitment Ltd Company Information for the year ended 31 December 2024
Director
Mr Joseph Nelson
Company Number
SC616587 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP UNITED KINGDOM
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Nelson Recruitment Ltd Accountants' report
Accountants' report to the director of Nelson Recruitment Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nelson Recruitment Ltd for the year ended 31 December 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nelson Recruitment Ltd, as a body, in accordance with the terms of our engagement letter dated 1 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Nelson Recruitment Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nelson Recruitment Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nelson Recruitment 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 of Nelson Recruitment Ltd. You consider that Nelson Recruitment Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Nelson Recruitment 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 statutory accounts.
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL 14 August 2025
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Nelson Recruitment Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
12,412 
15,515 
Current assets
Inventories
- 
57,361 
Debtors
5
385,893 
201,548 
Cash at bank and in hand
4,207 
4,760 
390,100 
263,669 
Creditors: amounts falling due within one year
6
(370,902)
(253,887)
Net current assets
19,198 
9,782 
Total assets less current liabilities
31,610 
25,297 
Creditors: amounts falling due after more than one year
7
(44,474)
(52,427)
Net liabilities
(12,864)
(27,130)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(12,964)
(27,230)
Shareholders' funds
(12,864)
(27,130)
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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 August 2025 and were signed on its behalf by
Mr Joseph Nelson Director Company Registration No. SC616587
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Nelson Recruitment Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Nelson Recruitment Ltd is a private company, limited by shares, registered in Scotland, registration number SC616587. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance at 20%,
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
34,800 
At 31 December 2024
34,800 
Depreciation
At 1 January 2024
19,285 
Charge for the year
3,103 
At 31 December 2024
22,388 
Net book value
At 31 December 2024
12,412 
At 31 December 2023
15,515 
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Nelson Recruitment Ltd Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,548 
1,755 
Other debtors
- 
117,608 
3,548 
119,363 
Amounts falling due after more than one year
Other debtors
382,345 
82,185 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
17,896 
14,452 
Taxes and social security
353,006 
239,435 
370,902 
253,887 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
33,474 
41,427 
Other creditors
11,000 
11,000 
44,474 
52,427 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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