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Registration number: NI717782

Gedon Recruitment Group Ltd
Unaudited Financial Statements
for the Period from 2 July 2024 to 31 December 2025

Gedon Recruitment Group Ltd

(Registration number: NI717782)
Balance Sheet as at 31 December 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 3 | 3,658
Current assets |  |
Debtors | 4 | 30,991
Cash at bank and in hand |  | 213,789
|  | 244,780
Creditors: Amounts falling due within one year | 5 | (151,192)
Net current assets |  | 93,588
Total assets less current liabilities |  | 97,246
Provisions for liabilities |  | (915)
Net assets |  | 96,331
Capital and reserves |  |
Called up share capital |  | 1
Retained earnings |  | 96,330
Shareholders' funds |  | 96,331

For the financial period ending 31 December 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 period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 1 April 2026

.........................................

M E Donaghy

Director

Gedon Recruitment Group Ltd

Notes to the Unaudited Financial Statements for the Period from 2 July 2024 to 31 December 2025

1 | Accounting policies

Statutory information

Gedon Recruitment Group Ltd is a private company, limited by shares, domiciled in Northern Ireland, company number NI717782. The registered office is at 53 Salisbury Avenue, Belfast, BT15 5DZ.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Disclosure of long period

The financial statements cover the 18 month period to 31 December 2025.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is recognised at each stage of contract completion and is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded in the profit and loss using the average rate for the period. Monetary assets and liabilities denominated in foreign currencies are translated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Gedon Recruitment Group Ltd

Notes to the Unaudited Financial Statements for the Period from 2 July 2024 to 31 December 2025 (continued)

1 | Accounting policies (continued)

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
Office equipment | 25% straight line

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.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of changes in equity.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4.

Gedon Recruitment Group Ltd

Notes to the Unaudited Financial Statements for the Period from 2 July 2024 to 31 December 2025 (continued)

3 | Tangible assets

| Office equipment £
Cost
Additions | 4,316
At 31 December 2025 | 4,316
Depreciation
Charge for the period | 658
At 31 December 2025 | 658
Carrying amount
At 31 December 2025 | 3,658

4 | Debtors

| 2025 £
Trade debtors | 26,027
Other debtors | 2,296
Prepayments | 2,668
| 30,991

5 | Creditors

| 2025 £
Due within one year |
Taxation and social security | 38,821
Accruals and deferred income | 10,140
Directors loan account | 100,334
Other creditors | 1,897
| 151,192