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REGISTERED NUMBER: 07764288 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Top Job Recruitment Limited

Top Job Recruitment Limited (Registered number: 07764288)

Contents of the Financial Statements

for the year ended 31st August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Top Job Recruitment Limited

Company Information

for the year ended 31st August 2025

| DIRECTOR: | Mr M Smith

| SECRETARY: | Mr M Smith

| REGISTERED OFFICE: | Unit 17

| Park Lane Business Centre

| Park Lane Langham

| Colchester

| Essex

| CO4 5WR

| REGISTERED NUMBER: | 07764288 (England and Wales)

| ACCOUNTANT: | Paul David Nurton

| Chartered Certified Accountant

| 2 Pinns Cottage

| Rodhuish

| Exmoor

| Minehead

| Somerset

| TA24 6QL

| SOLICITORS: | Thompson Smith & Puxon

| Stable 6

| Stable Road

| Colchester

| Essex

| CO6 7GL

Top Job Recruitment Limited (Registered number: 07764288)

Balance Sheet

31st August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 141,497 |  | 151,024 |  |

CURRENT ASSETS

Debtors | 5 | 144,926 |  | 274,314 |  |

Cash at bank and in hand | 12,250 |  | 6,241 |  |

157,176 |  | 280,555 |  |

CREDITORS

Amounts falling due within one year | 6 | 50,709 |  | 170,889 |  |

NET CURRENT ASSETS | 106,467 |  | 109,666 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 247,964 |  | 260,690 |  |

PROVISIONS FOR LIABILITIES | 8 | 823 |  | 3,465 |  |

NET ASSETS | 247,141 |  | 257,225 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Capital redemption reserve | 10 | 1 |  | 1 |  |

Retained earnings | 10 | 247,138 |  | 257,222 |  |

SHAREHOLDERS' FUNDS | 247,141 |  | 257,225 |  |

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

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

The director acknowledges his 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.

Top Job Recruitment Limited (Registered number: 07764288)

Balance Sheet - continued

31st August 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 director and authorised for issue on 25th March 2026 and were signed by:

Mr M Smith - Director

Top Job Recruitment Limited (Registered number: 07764288)

Notes to the Financial Statements

for the year ended 31st August 2025

1. | STATUTORY INFORMATION

| Top Job Recruitment Limited 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 2% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| 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.

| 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

Top Job Recruitment Limited (Registered number: 07764288)

Notes to the Financial Statements - continued

for the year ended 31st August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 24 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |  | Computer |

| property |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st September 2024 | 137,165 |  | 101,967 |  | 75,044 |  | 314,176 |  |

| Additions | - |  | 4,500 |  | - |  | 4,500 |  |

| At 31st August 2025 | 137,165 |  | 106,467 |  | 75,044 |  | 318,676 |  |

| DEPRECIATION

| At 1st September 2024 | 10,011 |  | 78,097 |  | 75,044 |  | 163,152 |  |

| Charge for year | 2,743 |  | 11,284 |  | - |  | 14,027 |  |

| At 31st August 2025 | 12,754 |  | 89,381 |  | 75,044 |  | 177,179 |  |

| NET BOOK VALUE

| At 31st August 2025 | 124,411 |  | 17,086 |  | - |  | 141,497 |  |

| At 31st August 2024 | 127,154 |  | 23,870 |  | - |  | 151,024 |  |

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

| The company has in place a non-recourse factoring facility with 4SYTE Funding Limited. Total gross debtors factored without recourse at the balance sheet date amounted to £117,732 whilst other trade debtors not subject to factoring amounted to £22,492. A net cash balance of £18,673 existed in respect of 4STYLE Funding Limited at the balance sheet date. The respective assets and liabilities subject to the factoring arrangement are recorded separately without offset as linked presentation is no longer appropriate under FRS102 (Section 1A).

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

2025 | 2024 |

£ | £ |

| Trade creditors | 10,507 |  | 9,477 |  |

| Taxation and social security | 18,948 |  | 27,370 |  |

| Other creditors | 21,254 |  | 134,042 |  |

50,709 |  | 170,889 |  |

Top Job Recruitment Limited (Registered number: 07764288)

Notes to the Financial Statements - continued

for the year ended 31st August 2025

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| 4SYTE Funding Limited | - |  | 62,954 |  |

| A fixed and floating charge over the company's book debts exists in respect of a factoring facility in favour of 4SYTE FUNDING Limited. A personal guarantee has also been given by the director and this is limited to £30,000.

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 823 |  | 3,465 |  |

| Deferred |

| tax |

£ |

| Balance at 1st September 2024 | 3,465 |  |

| Accelerated capital allowances | (2,642 | ) |

| Balance at 31st August 2025 | 823 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

10. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1st September 2024 | 257,222 |  | 1 |  | 257,223 |  |

| Profit for the year | 24,916 |  | 24,916 |  |

| Dividends | (35,000 | ) | (35,000 | ) |

| At 31st August 2025 | 247,138 |  | 1 |  | 247,139 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| A fixed and floating charge in favour of 4SYTE Funding Limited was created on the 15th June 2021 in respect of a non-recourse factoring facility made available to the company. A personal guarantee provided by Marc Smith exists in respect of the factoring facility made available to the company and is limited to £30,000.

Top Job Recruitment Limited (Registered number: 07764288)

Notes to the Financial Statements - continued

for the year ended 31st August 2025

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr M Smith.