Engage Talent Partners Ltd

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the director on the preparation of the unaudited statutory accounts of Engage Talent Partners Ltd for the year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Engage Talent Partners Ltd 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 us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Engage Talent Partners Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Engage Talent Partners Ltd and state those matters that we have agreed to state to the director of Engage Talent Partners Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Engage Talent Partners Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Engage Talent Partners 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 Engage Talent Partners Ltd . You consider that Engage Talent Partners 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 Engage Talent Partners 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.

13 January 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Engage Talent Partners Ltd

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: SC596196

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		760		752

			760		752
CURRENT ASSETS
Debtors	5	47,632		60,072
Cash at bank and in hand		25,110		6,941

		72,742		67,013
Creditors: Amounts Falling Due Within One Year	6	(72,769 )		(67,627 )

NET CURRENT ASSETS (LIABILITIES)			(27 )		(614 )

TOTAL ASSETS LESS CURRENT LIABILITIES			733		138

NET ASSETS			733		138

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			633		38

SHAREHOLDERS' FUNDS			733		138

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Leonard

Director

13 January 2026

The notes on pages 3 to 5 form part of these financial statements.

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Engage Talent Partners Ltd

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Engage Talent Partners Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC596196 . The registered office is C/O Nuvo Scotland Limited, Bankhead Drive, City South Office Park, Portlethen, Aberdeenshire, AB12 4XX.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

2.3. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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	20% on cost
Computer Equipment	20% on cost

2.4. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

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.

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Engage Talent Partners Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 5)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2024	1,180	2,772	3,952
Additions	380	-	380

As at 31 May 2025	1,560	2,772	4,332

Depreciation
As at 1 June 2024	1,180	2,020	3,200
Provided during the period	48	324	372

As at 31 May 2025	1,228	2,344	3,572

Net Book Value
As at 31 May 2025	332	428	760

As at 1 June 2024	-	752	752

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,544	43,200
Prepayments and accrued income	10,538	3,000
Other debtors	720	-
Director's loan account	14,830	13,872

	47,632	60,072

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,525	630
Corporation tax	52,288	38,524
Other taxes and social security	1,633	10,018
VAT	16,948	18,047
Other creditors	375	408

	72,769	67,627

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Engage Talent Partners Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr Scott Leonard	13,872	15,474	(14,516 )	-	14,830

The above loan is interest free and has no fixed repayment terms.

8. Ultimate Controlling Party

The ultimate controlling party is Mr S Leonard.

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