Company Registration No. 09823070 (England and Wales)
REBUS RECRUITMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
REBUS RECRUITMENT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
REBUS RECRUITMENT LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
30 June 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
2,146
2,755
Current assets
Debtors
5
34,669
16,676
Cash at bank and in hand
25,067
15,298
59,736
31,974
Creditors: amounts falling due within one year
6
(46,995)
(28,622)
Net current assets
12,741
3,352
Total assets less current liabilities
14,887
6,107
Creditors: amounts falling due after more than one year
7
(12,860)
(5,360)
Provisions for liabilities
(537)
(689)
Net assets
1,490
58
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
1,489
57
Total equity
1,490
58
REBUS RECRUITMENT LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 December 2025
Miss R L Mitson
Director
Company registration number 09823070 (England and Wales)
REBUS RECRUITMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Rebus Recruitment Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/o PM+M, New Century House, Challenge Way, Greenbank Technology Park, Blackburn, Lancashire, BB1 5QB.

1.1
Accounting convention

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Turnover

Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains right to consideration.

1.4
Intangible fixed assets other than goodwill

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.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.

Software, trade marks and website costs have been fully written down.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on reducing balance
Computers
33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

REBUS RECRUITMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Software
Trade mark
Website
Total
£
£
£
£
Cost
At 1 April 2024 and 30 June 2025
800
739
4,950
6,489
Amortisation and impairment
At 1 April 2024 and 30 June 2025
800
739
4,950
6,489
Carrying amount
At 30 June 2025
-
0
-
0
-
0
-
0
At 31 March 2024
-
0
-
0
-
0
-
0
REBUS RECRUITMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 April 2024 and 30 June 2025
2,938
1,982
4,920
Depreciation and impairment
At 1 April 2024
579
1,586
2,165
Depreciation charged in the period
442
167
609
At 30 June 2025
1,021
1,753
2,774
Carrying amount
At 30 June 2025
1,917
229
2,146
At 31 March 2024
2,359
396
2,755
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,384
11,015
Other debtors
31,285
5,661
34,669
16,676
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
12,167
3,000
Trade creditors
4,546
3,625
Taxation and social security
28,384
20,291
Other creditors
1,898
1,706
46,995
28,622
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
12,860
5,360
8
Operating lease commitments
REBUS RECRUITMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
8
Operating lease commitments
(Continued)
- 6 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
-
0
16,170
9
Director's transactions
Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Director
2.25
5,336
79,794
447
(66,980)
18,597
5,336
79,794
447
(66,980)
18,597
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