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Registered number: 12853333
Aila Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Aila Recruitment Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3—4
Notes to the Financial Statements | 5—9

Page 1
Aila Recruitment Ltd
Company Information
For The Year Ended 30 September 2025
Company Information

Directors | Aidan Murray
| Lauren Murray
Company Number | 12853333
Registered Office | SAS House
| Chipperfield Road
| Kings Langley
| Hertfordshire
| WD4 9JB
Accountants | Sterling Accounting Solutions Ltd
| Chartered Accountants
| SAS House
| Chipperfield Road
| Kings Langley
| Hertfordshire
| WD4 9JB

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Aila Recruitment Ltd
Accountants' Report
For The Year Ended 30 September 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Aila Recruitment Ltd For The Year Ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aila Recruitment Ltd For The Year Ended 30 September 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Aila Recruitment Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Aila Recruitment Ltd and state those matters that we have agreed to state to the directors of Aila Recruitment Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aila Recruitment Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Aila 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 or loss of Aila Recruitment Ltd . You consider that Aila Recruitment Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Aila 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 financial statements.

16/02/2026

Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 2
Page 3
Aila Recruitment Ltd
Statement of Financial Position
As At 30 September 2025
Statement of Financial Position
Registered number: 12853333

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 55,679 |  | 69,267
|  |  | 55,679 |  | 69,267
CURRENT ASSETS
Debtors | 5 | 26,613 |  | 32,867 |
Cash at bank and in hand |  | 212,171 |  | 125,010 |
|  | 238,784 |  | 157,877 |
Creditors: Amounts Falling Due Within One Year | 6 | (135,963 ) |  | (55,552 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 102,821 |  | 102,325
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 158,500 |  | 171,592
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (86,144 ) |  | (127,756 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,834 ) |  | (9,857 )
NET ASSETS |  |  | 62,522 |  | 33,979
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Income Statement |  |  | 62,520 |  | 33,977
SHAREHOLDERS' FUNDS |  |  | 62,522 |  | 33,979

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Aila Recruitment Ltd
Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 2025 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 directors acknowledge their 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 Income Statement.
On behalf of the board

Aidan Murray Director
16/02/2026

The notes on pages 5 to 9 form part of these financial statements.
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Aila Recruitment Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Aila Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12853333 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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
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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 25% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
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Aila Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 6
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Aila Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement 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: 2 (2024: 4)
2 4
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 7,290 | 69,385 | 14,918 | 91,593
Additions | 1,003 | - | - | 1,003
As at 30 September 2025 | 8,293 | 69,385 | 14,918 | 92,596
Depreciation
As at 1 October 2024 | 2,777 | 11,103 | 8,446 | 22,326
Provided during the period | 1,317 | 11,656 | 1,618 | 14,591
As at 30 September 2025 | 4,094 | 22,759 | 10,064 | 36,917
Net Book Value
As at 30 September 2025 | 4,199 | 46,626 | 4,854 | 55,679
As at 1 October 2024 | 4,513 | 58,282 | 6,472 | 69,267

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,600 |  | 27,312
Prepayments and accrued income | 14,576 |  | 2,835
Other debtors | 1,576 |  | 2,720
Other taxes and social security | 861 |  | -
| 26,613 |  | 32,867

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Aila Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 17,715 |  | 4,816
Trade creditors | 3,562 |  | 897
Bank loans and overdrafts | 23,897 |  | 20,915
Corporation tax | 46,864 |  | 7,521
Other taxes and social security | - |  | 10,133
VAT | 12,871 |  | 2,460
Other creditors | 13 |  | 226
Accruals and deferred income | 26,744 |  | 2,234
Directors' loan accounts | 4,297 |  | 6,350
| 135,963 |  | 55,552

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 27,646 |  | 45,361
Bank loans | 58,498 |  | 82,395
| 86,144 |  | 127,756

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 17,715 |  | 4,816
Later than one year and not later than five years | 27,646 |  | 45,361
| 45,361 |  | 50,177
| 45,361 |  | 50,177

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 9,857 | 9,857
Deferred taxation | (23 ) | (23 )
Balance at 30 September 2025 | 9,834 | 9,834

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Aila Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary A shares of £ 0.01 each | 2 |  | 2

11. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £Nil (2024: £226) were due to the fund. They are included in Other Creditors.
12. Ultimate Controlling Party
The company's ultimate controlling party is Aidan Murray by virtue of his ownership of 75% of the issued share capital in the company.
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