Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 July 2024 false 1 January 2025 31 December 2025 31 December 2025 12619468 Mr Thomas Tisdell Mr Samuel Wild Mr Thomas Tisdell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12619468 2024-12-31 12619468 2025-12-31 12619468 2025-01-01 2025-12-31 12619468 frs-core:CurrentFinancialInstruments 2025-12-31 12619468 frs-core:Non-currentFinancialInstruments 2025-12-31 12619468 frs-core:ComputerEquipment 2025-12-31 12619468 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12619468 frs-core:ComputerEquipment 2024-12-31 12619468 frs-core:FurnitureFittings 2025-12-31 12619468 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12619468 frs-core:FurnitureFittings 2024-12-31 12619468 frs-core:NetGoodwill 2025-12-31 12619468 frs-core:NetGoodwill 2025-01-01 2025-12-31 12619468 frs-core:NetGoodwill 2024-12-31 12619468 frs-core:ShareCapital 2025-12-31 12619468 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12619468 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12619468 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12619468 frs-bus:SmallEntities 2025-01-01 2025-12-31 12619468 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12619468 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12619468 frs-core:CostValuation 2024-12-31 12619468 frs-core:AdditionsToInvestments 2025-12-31 12619468 frs-core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 12619468 frs-core:CostValuation 2025-12-31 12619468 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 12619468 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 12619468 frs-bus:Director1 2025-01-01 2025-12-31 12619468 frs-bus:Director2 2025-01-01 2025-12-31 12619468 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 12619468 frs-countries:EnglandWales 2025-01-01 2025-12-31 12619468 2024-06-30 12619468 2024-12-31 12619468 2024-07-01 2024-12-31 12619468 frs-core:CurrentFinancialInstruments 2024-12-31 12619468 frs-core:Non-currentFinancialInstruments 2024-12-31 12619468 frs-core:ShareCapital 2024-12-31 12619468 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12619468
United Recruitment Group Limited
Financial Statements
For The Year Ended 31 December 2025
Account4 Ltd
United Recruitment Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
United Recruitment Group Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12619468

| 31 December 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 17,939 |  | 21,924
Tangible Assets | 5 |  | 2,746 |  | 15,105
Investments | 6 |  | 94,245 |  | 95,958
|  |  | 114,930 |  | 132,987
CURRENT ASSETS
Debtors | 7 | 245,952 |  | 313,003 |
Cash at bank and in hand |  | 50,616 |  | 200,775 |
|  | 296,568 |  | 513,778 |
Creditors: Amounts Falling Due Within One Year | 8 | (68,849 ) |  | (176,594 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 227,719 |  | 337,184
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 342,649 |  | 470,171
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (24,085 ) |  | (73,295 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (686 ) |  | (3,776 )
NET ASSETS |  |  | 317,878 |  | 393,100
CAPITAL AND RESERVES
Called up share capital | 10 |  | 180 |  | 180
Profit and Loss Account |  |  | 317,698 |  | 392,920
SHAREHOLDERS' FUNDS |  |  | 317,878 |  | 393,100

Page 1
Page 2
United Recruitment Group Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Thomas Tisdell Director | Mr Samuel Wild Director
9th April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
United Recruitment Group Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
United Recruitment Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12619468 . The registered office is 128 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 20% Straight Line

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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United Recruitment Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 10)
4 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 39,857
As at 31 December 2025 | 39,857
Amortisation
As at 1 January 2025 | 17,933
Provided during the period | 3,985
As at 31 December 2025 | 21,918
Net Book Value
As at 31 December 2025 | 17,939
As at 1 January 2025 | 21,924

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 14,439 | 26,336 | 40,775
Additions | - | 311 | 311
Disposals | (13,919 ) | (10,059 ) | (23,978 )
As at 31 December 2025 | 520 | 16,588 | 17,108
Depreciation
As at 1 January 2025 | 6,295 | 19,375 | 25,670
Provided during the period | 41 | 3,043 | 3,084
Disposals | (5,979 ) | (8,413 ) | (14,392 )
As at 31 December 2025 | 357 | 14,005 | 14,362
Net Book Value
As at 31 December 2025 | 163 | 2,583 | 2,746
As at 1 January 2025 | 8,144 | 6,961 | 15,105

Page 4
Page 5
United Recruitment Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 95,958
Additions | 100
Revaluations | (1,813 )
As at 31 December 2025 | 94,245
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 94,245
As at 1 January 2025 | 95,958

7. Debtors

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 157,445 |  | 186,375
Prepayments and accrued income | - |  | 15,873
Directors' loan accounts | - |  | 43,805
Amounts owed by subsidiaries | 88,507 |  | 37,950
Amounts owed by associates | - |  | 29,000
| 245,952 |  | 313,003

8. Creditors: Amounts Falling Due Within One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,619 |  | 24,103
Bank loans and overdrafts | 37,623 |  | 21,851
Corporation tax | 2,221 |  | 75,861
Other taxes and social security | - |  | 5,703
VAT | 18,128 |  | 32,686
Accruals and deferred income | 950 |  | 13,141
Directors' loan accounts | 4,308 |  | 3,249
| 68,849 |  | 176,594

Page 5
Page 6
United Recruitment Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 24,085 |  | 73,295

10. Share Capital

| 31 December 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 180 |  | 180

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