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Registered Number: 11685946
England and Wales
HR DATA HUB LTD
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 31 December 2025

HR Data Hub Ltd Contents Page For the Period 01 December 2024 to 31 December 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

HR Data Hub Ltd Company Information For the Period 01 December 2024 to 31 December 2025
Directors | David WHITFIELD Oliver BLACK Alexandra GRELLET MERCIA FUND MANAGEMENT (NOMINEES) LIMITED
Registered Number | 11685946
Registered Office | Office 1, Izabella House 24-26 Regent Place, City Centre Birmingham B1 3NJ
Accountants | Infina Financial Limited 66 Paul Street London EC2A 4NA
Secretary | WHITFIELD David
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HR Data Hub Ltd Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £ (as restated)
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 0 |  | 55
|  | 0 |  | 55
Current assets |  |  |
Debtors | 5 | 117,959 |  | 220,262
Cash at bank and in hand |  | 389,780 |  | 162,754
|  | 507,739 |  | 383,016
Creditors: amount falling due within one year | 6 | (891,014) |  | (844,248)
Net current assets |  | (383,275) |  | (461,232)
Total assets less current liabilities |  | (383,275) |  | (461,177)
Net assets |  | (383,275) |  | (461,177)
Capital and reserves |  |  |
Called up share capital |  | 41,495 |  | 35,381
Share premium account | 7 | 3,969,584 |  | 3,415,674
Profit and loss account |  | (4,394,354) |  | (3,912,232)
Shareholders' funds |  | (383,275) |  | (461,177)
For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 12 February 2026 and were signed on its behalf by:
------------------------------- Alexandra GRELLET Director
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HR Data Hub Ltd Notes to the Financial Statements For the Period 01 December 2024 to 31 December 2025
General Information HR Data Hub Ltd is a private company, limited by shares, registered in England and Wales, registration number 11685946, registration address Office 1, Izabella House, 24-26 Regent Place, City Centre, Birmingham, B1 3NJ. The presentation currency is £ sterling. The financial statements are for the period from 1 December 2024 to 31 December 2025 and are not therefore entirely comparable to the comparative period being the 12 months to 30 November 2024.
1. | Accounting policies Basis of preparation The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). Statement of compliance The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. Going concern basis After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the at least 12 months from the date of approval of the financial statements. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements. Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover represents the total revenue generated by the company through its principal activities, which include the research into and development of a platform to provide benchmark data for HR areas. The company generates revenue from customers subscribing to the platform for access to benchmark HR data and from licensing of the platform or data to other parties. Revenue will be recognised on a straight-line basis over the term of the subscription/licensing period, as the service is provided continuously throughout that period. Employee benefits Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period. Defined contribution pension plan The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund. Research and development expenditure Research and development expenditure is charged to the profit and loss account in the period in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Government grants or assistance Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 4 Years Straight Line
Related parties Related party relationships and transactions are identified in accordance with FRS 102. Transactions with related parties are recognised at the transaction amount, unless otherwise required by the standard. Where material related party transactions have occurred during the year, these are disclosed in the notes to the financial statements. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Operating lease commitments At 31 December 2025, the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods: Not later than one year: £7,666 (2024: £23,627) Later than one year and not later than five years: £NIL (2024: £28,167)
3. | Average number of employees including directors and key management personnel. Average number of employees during the period was 10 (2024 : 17).
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 December 2024 | 3,913 |  | 3,913
Additions | - |  | -
Disposals | (3,913) |  | (3,913)
At 31 December 2025 | - |  | -
Depreciation
At 01 December 2024 | 3,858 |  | 3,858
Charge for period | 55 |  | 55
On disposals | (3,913) |  | (3,913)
At 31 December 2025 | - |  | -
Net book values
Closing balance as at 31 December 2025 | - |  | -
Opening balance as at 01 December 2024 | 55 |  | 55
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 90,881 |  | 163,200
Prepayments & Accrued Income | 13,436 |  | 10,480
Other Debtors | 8,393 |  | 5,942
Corporation Tax | 0 |  | 36,191
Directors' Current Accounts | 5,249 |  | 4,449
| 117,959 |  | 220,262
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 88,299 |  | 92,111
PAYE & Social Security | 225,054 |  | 251,059
Accrued Expenses | 51,967 |  | 55,589
Other Creditors | 45,572 |  | 45,436
Deferred income | 480,122 |  | 400,053
| 891,014 |  | 844,248
7. | Share premium account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 3,415,674 |  | 2,673,687
Equity Share Premium - New Issue | 553,910 |  | 741,987
| 3,969,584 |  | 3,415,674
8. | Director’s loan
| Directors advances, credits and gurantees
Director |  | Brought forward £ |  | Amount advanced £ |  | Amount repaid £ |  | Carried forward £
--- | --- | --- | --- | --- | --- | --- | --- | ---
WHITFIELD, David |  | 4,449 |  | 800 |  | - |  | 5,249
The director's loan overdrawn balance is an unsecured loan to the director with a zero percent interest rate and repayable on demand. The intention is for the overdrawn director's loan balance to be repaid within nine months of the year-end.
9. | Related party transactions During the year, the company had the following related party transactions: With Oliver Black (a Director), the company incurred consultancy fees of £12,000 (2024: £20,000). At the year end, the balance outstanding in respect of these transactions was £11,500 (2024: £13,500). With Mercia Fund Management Ltd and Enterprise Ventures Ltd, entities connected with Mercia Fund Management (Nominees) Limited (a Director), the company incurred fees of £15,180 (2024: £15,863). At the year end, the balance outstanding in respect of these transactions was £13,500 (2024: £13,500). During the year, Directors and parties connected with them, invested in the share capital of the company a total of £560,024 (2024: £750,177).
10. | Share Capital Shares issued during the period: 61,138 Ordinary 'C' Shares of £0.10 £6,114
11. | Prior period adjustment During the year, the company identifies errors in the accounting of Entertainment, Sundry Expenses and VAT. As a result of this error, the comparative figures have been restated and the following adjustments have been made to the profit and loss for the year ended 30 November 2024: Entertainment As originally stated: £801 Adjustment: £89 As restated: £890 Sundry Expenses As originally stated: £6,529 Adjustment: £3 As restated: £6,532 VAT As originally stated: £40,282 Adjustment: £92 As restated: £40,374 Retained Earnings (as at 30 November 2024): (£3,912,139) Adjustment: £92 As restated (as at 30 November 2024): (£3,912,231) Impact on corporation tax (as at 30 November 2024): NIL
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