IRIS Accounts Production v25.4.12.37 12653006 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12653006 2024-12-31 12653006 2025-12-31 12653006 2025-01-01 2025-12-31 12653006 2023-12-31 12653006 2024-01-01 2024-12-31 12653006 2024-12-31 12653006 ns15:EnglandWales 2025-01-01 2025-12-31 12653006 ns14:PoundSterling 2025-01-01 2025-12-31 12653006 ns10:Director1 2025-01-01 2025-12-31 12653006 ns10:Director2 2025-01-01 2025-12-31 12653006 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12653006 ns10:SmallEntities 2025-01-01 2025-12-31 12653006 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12653006 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 12653006 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12653006 ns10:FullAccounts 2025-01-01 2025-12-31 12653006 1 2025-01-01 2025-12-31 12653006 ns10:RegisteredOffice 2025-01-01 2025-12-31 12653006 ns5:CurrentFinancialInstruments 2025-12-31 12653006 ns5:CurrentFinancialInstruments 2024-12-31 12653006 ns5:Non-currentFinancialInstruments 2025-12-31 12653006 ns5:Non-currentFinancialInstruments 2024-12-31 12653006 ns5:ShareCapital 2025-12-31 12653006 ns5:ShareCapital 2024-12-31 12653006 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 12653006 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 12653006 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 12653006 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 12653006 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 12653006 ns5:PlantMachinery 2025-01-01 2025-12-31 12653006 ns5:FurnitureFittings 2025-01-01 2025-12-31 12653006 ns5:MotorVehicles 2025-01-01 2025-12-31 12653006 ns5:ComputerEquipment 2025-01-01 2025-12-31 12653006 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 12653006 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 12653006 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 12653006 ns5:LandBuildings 2024-12-31 12653006 ns5:LeaseholdImprovements 2024-12-31 12653006 ns5:PlantMachinery 2024-12-31 12653006 ns5:LandBuildings 2025-01-01 2025-12-31 12653006 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 12653006 ns5:LandBuildings 2025-12-31 12653006 ns5:LeaseholdImprovements 2025-12-31 12653006 ns5:PlantMachinery 2025-12-31 12653006 ns5:LandBuildings 2024-12-31 12653006 ns5:LeaseholdImprovements 2024-12-31 12653006 ns5:PlantMachinery 2024-12-31 12653006 ns5:FurnitureFittings 2024-12-31 12653006 ns5:MotorVehicles 2024-12-31 12653006 ns5:ComputerEquipment 2024-12-31 12653006 ns5:FurnitureFittings 2025-12-31 12653006 ns5:MotorVehicles 2025-12-31 12653006 ns5:ComputerEquipment 2025-12-31 12653006 ns5:FurnitureFittings 2024-12-31 12653006 ns5:MotorVehicles 2024-12-31 12653006 ns5:ComputerEquipment 2024-12-31 12653006 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-12-31 12653006 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 12653006 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2025-12-31 12653006 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-12-31 12653006 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-12-31 12653006 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-12-31 12653006 ns10:Director2 2 2024-12-31 12653006 ns10:Director2 2 2023-12-31 12653006 ns10:Director2 2 2025-01-01 2025-12-31 12653006 ns10:Director2 2 2024-01-01 2024-12-31 12653006 ns10:Director2 2 2025-12-31 12653006 ns10:Director2 2 2024-12-31

REGISTERED NUMBER: 12653006 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Evera Recruitment Ltd |

| Evera Recruitment Ltd (Registered number: 12653006) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Evera Recruitment Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | S J Doyle

| D G Roberts

| REGISTERED OFFICE: | Leofric House

| 18B Binley Road

| Coventry

| West Midlands

| CV3 1JN

| REGISTERED NUMBER: | 12653006 (England and Wales)

| ACCOUNTANTS: | Leigh Christou Ltd

| Chartered Certified Accountants

| Leofric House

| Binley Road

| Coventry

| CV3 1JN

| Evera Recruitment Ltd (Registered number: 12653006) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 91 |  | 108 |  |

Tangible assets | 5 | 605,695 |  | 635,997 |  |

605,786 |  | 636,105 |  |

CURRENT ASSETS

Debtors | 6 | 104,335 |  | 95,362 |  |

Cash at bank | 293,189 |  | 360,705 |  |

397,524 |  | 456,067 |  |

CREDITORS

Amounts falling due within one year | 7 | 146,679 |  | 77,905 |  |

NET CURRENT ASSETS | 250,845 |  | 378,162 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 856,631 |  | 1,014,267 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (65,534 | ) |

PROVISIONS FOR LIABILITIES | (119,753 | ) | (123,648 | ) |

NET ASSETS | 736,878 |  | 825,085 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 736,778 |  | 824,985 |  |

736,878 |  | 825,085 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Evera Recruitment Ltd (Registered number: 12653006) |

Balance Sheet - continued

31 December 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

D G Roberts - Director

S J Doyle - Director

| Evera Recruitment Ltd (Registered number: 12653006) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Evera Recruitment Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable at the point in time and represents amounts receivable for services provided in the normal course of business, net of discounts, VAT and other sales-related taxes.

| Turnover arising from the placement of permanent candidates, including turnover arising from recruitment process outsourcing (RPO) services, is recognised at the point in time the candidate commences full-time employment. Where a permanent candidate starts employment but does not work for the specified contractual period, a provision is made in respect of the required refund or credit note due to the client. The revenue recognised from a permanent placement is typically based on a percentage of the candidates remuneration package.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 15% on reducing balance

| Office equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | Straight line over 3 years

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Evera Recruitment Ltd (Registered number: 12653006) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 17 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents

| and

| licences

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 170 |  |

| AMORTISATION

| At 1 January 2025 | 62 |  |

| Amortisation for year | 17 |  |

| At 31 December 2025 | 79 |  |

| NET BOOK VALUE

| At 31 December 2025 | 91 |  |

| At 31 December 2024 | 108 |  |

| Evera Recruitment Ltd (Registered number: 12653006) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 462,061 |  | 74,219 |  | 1,041 |  |

| Additions | - |  | - |  | 117 |  |

| At 31 December 2025 | 462,061 |  | 74,219 |  | 1,158 |  |

| DEPRECIATION

| At 1 January 2025 | 6,161 |  | 1,484 |  | 151 |  |

| Charge for year | 6,161 |  | 1,484 |  | 140 |  |

| At 31 December 2025 | 12,322 |  | 2,968 |  | 291 |  |

| NET BOOK VALUE

| At 31 December 2025 | 449,739 |  | 71,251 |  | 867 |  |

| At 31 December 2024 | 455,900 |  | 72,735 |  | 890 |  |

| Office |  | Motor |  | Computer |

| equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 43,035 |  | 127,489 |  | 28,556 |  | 736,401 |  |

| Additions | 109 |  | - |  | 3,656 |  | 3,882 |  |

| At 31 December 2025 | 43,144 |  | 127,489 |  | 32,212 |  | 740,283 |  |

| DEPRECIATION

| At 1 January 2025 | 13,984 |  | 57,074 |  | 21,550 |  | 100,404 |  |

| Charge for year | 4,368 |  | 17,604 |  | 4,427 |  | 34,184 |  |

| At 31 December 2025 | 18,352 |  | 74,678 |  | 25,977 |  | 134,588 |  |

| NET BOOK VALUE

| At 31 December 2025 | 24,792 |  | 52,811 |  | 6,235 |  | 605,695 |  |

| At 31 December 2024 | 29,051 |  | 70,415 |  | 7,006 |  | 635,997 |  |

| Evera Recruitment Ltd (Registered number: 12653006) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 125,895 |  |

| DEPRECIATION

| At 1 January 2025 | 56,555 |  |

| Charge for year | 17,335 |  |

| At 31 December 2025 | 73,890 |  |

| NET BOOK VALUE

| At 31 December 2025 | 52,005 |  |

| At 31 December 2024 | 69,340 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 91,926 |  | 83,656 |  |

| Other debtors | 1,736 |  | - |  |

| Wages control account | 89 |  | - |  |

| Directors' current accounts | - |  | 500 |  |

| Prepayments | 10,584 |  | 11,206 |  |

104,335 |  | 95,362 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 65,534 |  | 17,319 |  |

| Trade creditors | 4,344 |  | 5,719 |  |

| Tax | 2,633 |  | 13,600 |  |

| Pensions control account | - |  | 5,418 |  |

| VAT | 63,612 |  | 26,588 |  |

| Other creditors | 4,457 |  | 3,502 |  |

| Directors' current accounts | 231 |  | - |  |

| Accrued expenses | 5,868 |  | 5,759 |  |

146,679 |  | 77,905 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | - |  | 65,534 |  |

| Evera Recruitment Ltd (Registered number: 12653006) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 65,534 |  | 82,853 |  |

| The hire purchase creditor is secured on the asset purchased under the agreement.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| S J Doyle

| Balance outstanding at start of year | 500 |  | 53 |  |

| Amounts advanced | - |  | 791 |  |

| Amounts repaid | (731 | ) | (344 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (231 | ) | 500 |  |

| Included within other creditors is the above amount owed to the director by the company. This amount is interest free and has no set terms of repayment.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is S J Doyle.

12. | SHARE-BASED PAYMENT TRANSACTIONS

| On 1st September 2022, an equity settled share option scheme was introduced for specific employees of the company. In accordance with the scheme rules, options are exercisable at the market value of the shares as

| determined at the date of grant. If the options remain unexercised after a period of ten years from the date of grant the options expire. There were no changes to the terms of the plan during the year.

| Details of the share options outstanding during the year are as follows:

|  | 2025 |  |  | 2024 |  |

|  | Number Of Share Options |  | Weighted Average Exercise Price |  | Number Of Share Options |  | Weighted Average Exercise Price |  |

| Outstanding at the start of the period |  | 5263 |  | £0.88 |  | 5263 |  | £0.88 |  |

| Lapsed during the period |  | 884 |  | £0.88 |  | 0 |  | 0 |  |

| Granted during the period |  | 0 |  | 0 |  | 0 |  | 0 |  |

| Outstanding at the end of the period |  | 4379 |  | £0.88 |  | 5263 |  | £0.88 |  |

| Exercisable at the end of the period |  | 4379 |  | £0.88 |  | 5263 |  | £0.88 |  |

| The options outstanding at 31 December 2025 had a weighted average exercise price of £0.88 and a remaining contractual life of 6 years. The aggregate of the estimated fair value of the options granted on this date was £3,854.