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Registration number: 03735473

Futures Recruitment Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Futures Recruitment Services Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Futures Recruitment Services Ltd

Company Information

Director | Ms L B Kent

Registered office | Cawley Priory South Pallant Chichester PO19 1SY

Accountants | Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Futures Recruitment Services Ltd
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Futures Recruitment Services Ltd for the year ended 30 June 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given 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/regulation.

This report is made solely to the Board of Directors of Futures Recruitment Services 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 Futures Recruitment Services Ltd and state those matters that we have agreed to state to the Board of Directors of Futures Recruitment Services 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 Futures Recruitment Services Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Futures Recruitment Services 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 loss of Futures Recruitment Services Ltd. You consider that Futures Recruitment Services 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 Futures Recruitment Services 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.

......................................
Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

20 February 2026

Futures Recruitment Services Ltd

(Registration number: 03735473)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 585 | 827
Tangible assets | 5 | 4,688 | 4,137
|  | 5,273 | 4,964
Current assets |  |  |
Debtors | 6 | 30,901 | 62,567
Cash at bank and in hand |  | 248,095 | 326,101
|  | 278,996 | 388,668
Creditors: Amounts falling due within one year | 7 | (51,762) | (52,406)
Net current assets |  | 227,234 | 336,262
Total assets less current liabilities |  | 232,507 | 341,226
Creditors: Amounts falling due after more than one year | 7 | (41,403) | (41,403)
Net assets |  | 191,104 | 299,823
Capital and reserves |  |  |
Called up share capital | 8 | 2,000 | 2,000
Retained earnings |  | 189,104 | 297,823
Shareholders' funds |  | 191,104 | 299,823

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 February 2026

......................................... Ms L B Kent Director

Futures Recruitment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Cawley Priory
South Pallant
Chichester
PO19 1SY

These financial statements were authorised for issue by the director on 20 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 33% straight line
Office equipment | 15% reducing balance

Futures Recruitment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Website development | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Futures Recruitment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 July 2024 | 1,213 | 1,213
At 30 June 2025 | 1,213 | 1,213
Amortisation
At 1 July 2024 | 385 | 385
Amortisation charge | 243 | 243
At 30 June 2025 | 628 | 628
Carrying amount
At 30 June 2025 | 585 | 585
At 30 June 2024 | 827 | 827

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 32,103 | 32,103
Additions | 1,222 | 1,222
At 30 June 2025 | 33,325 | 33,325
Depreciation
At 1 July 2024 | 27,966 | 27,966
Charge for the year | 671 | 671
At 30 June 2025 | 28,637 | 28,637
Carrying amount
At 30 June 2025 | 4,688 | 4,688
At 30 June 2024 | 4,137 | 4,137

Futures Recruitment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 29,143 | 45,863
Prepayments | 1,758 | 5,236
Other debtors | - | 11,468
| 30,901 | 62,567

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 5,334 | 12,231
Taxation and social security | 33,465 | 35,014
Accruals and deferred income | 10,085 | 2,437
Other creditors | 2,878 | 2,724
| 51,762 | 52,406

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 41,403 | 41,403

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 2,000 | 2,000 | 2,000 | 2,000

Futures Recruitment Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 41,403 | 41,403

10 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £Nil (2024 - £20.00) per each Ordinary share |  | - |  | 40,000

11 | Related party transactions

During the year the company paid management fees of £8,400 (2024: £8,400) to Management Synergy Limited, a company which owns 50% of the shares in Futures Recruitment Services Limited. The transactions were in the course of business and equivalent to arms length. At the year end the balance outstanding to Management Synergy Limited was £700 (2024- £1,400); This figures is included in trade creditors.
Included in 'Other Loan' is a loan of £41,403 (2024: £41,403) from Management Synergy Limited. There are no repayment terms or interest charges regarding the loan.