Company registration number 14816583 (England and Wales)
V RECRUITMENT SPECIALISTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
V RECRUITMENT SPECIALISTS LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
V RECRUITMENT SPECIALISTS LTD
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,737
592
Current assets
Debtors
4
19,920
42,178
Cash at bank and in hand
22,404
28,480
42,324
70,658
Creditors: amounts falling due within one year
5
(49,931)
(63,997)
Net current (liabilities)/assets
(7,607)
6,661
Net (liabilities)/assets
(4,870)
7,253
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(4,970)
7,153
Total equity
(4,870)
7,253

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 December 2025 and are signed on its behalf by:
Mr J Lake
Mr J Raynor
Director
Director
Company registration number 14816583 (England and Wales)
V RECRUITMENT SPECIALISTS LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 20 April 2023
-
0
-
0
-
Period ended 30 April 2024:
Profit and total comprehensive income
-
27,153
27,153
Issue of share capital
100
-
100
Dividends
-
(20,000)
(20,000)
Balance at 30 April 2024
100
7,153
7,253
Year ended 30 April 2025:
Profit and total comprehensive income
-
70,721
70,721
Dividends
-
(82,844)
(82,844)
Balance at 30 April 2025
100
(4,970)
(4,870)
V RECRUITMENT SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

V Recruitment Specialists Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Simpkins Edwards LLP, The Summit, Woodwater Park, Pynes Hill, Exeter, EX2 5WS.

1.1
Reporting period

The previous accounting period was 20 April 2023 to 30 April 2024 and so represented a period of longer than a year. D ue to this, comparative amounts presented (including the related notes) may not be entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Computers
25% per annum on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

V RECRUITMENT SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
V RECRUITMENT SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024
785
Additions
2,541
At 30 April 2025
3,326
Depreciation and impairment
At 1 May 2024
193
Depreciation charged in the year
396
At 30 April 2025
589
Carrying amount
At 30 April 2025
2,737
At 30 April 2024
592
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,474
30,858
Other debtors
12,446
11,320
19,920
42,178
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,174
12,277
Taxation and social security
26,732
16,049
Other creditors
19,025
35,671
49,931
63,997
V RECRUITMENT SPECIALISTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Two Directors
2.25
11,320
86,250
492
(85,616)
12,446
11,320
86,250
492
(85,616)
12,446

The loan to the directors was unsecured and repayable on demand.

2025-04-30 2024-05-01 false false false 24 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity J Lake J Raynor 14816583 2024-05-01 2025-04-30 14816583 2025-04-30 14816583 2024-04-30 14816583 core:OtherPropertyPlantEquipment 2025-04-30 14816583 core:OtherPropertyPlantEquipment 2024-04-30 14816583 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 14816583 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14816583 core:WithinOneYear 2025-04-30 14816583 core:WithinOneYear 2024-04-30 14816583 core:CurrentFinancialInstruments 2025-04-30 14816583 core:CurrentFinancialInstruments 2024-04-30 14816583 core:ShareCapital 2025-04-30 14816583 core:ShareCapital 2024-04-30 14816583 core:RetainedEarningsAccumulatedLosses 2025-04-30 14816583 core:RetainedEarningsAccumulatedLosses 2024-04-30 14816583 core:ShareCapital 2023-04-19 14816583 core:RetainedEarningsAccumulatedLosses 2023-04-19 14816583 bus:Director1 2024-05-01 2025-04-30 14816583 bus:Director2 2024-05-01 2025-04-30 14816583 core:RetainedEarningsAccumulatedLosses 2023-04-20 2024-04-30 14816583 2023-04-20 2024-04-30 14816583 core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 14816583 core:ShareCapital 2023-04-20 2024-04-30 14816583 core:ComputerEquipment 2024-05-01 2025-04-30 14816583 core:OtherPropertyPlantEquipment 2024-04-30 14816583 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 14816583 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14816583 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14816583 bus:FRS102 2024-05-01 2025-04-30 14816583 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 14816583 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP