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REGISTERED NUMBER: 08308319 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Recruso Ltd

| Recruso Ltd (Registered number: 08308319) |

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 |

| Recruso Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | M J Carter

| D J Steel

| REGISTERED OFFICE: | 264 High Street

| Beckenham

| Kent

| BR3 1DZ

| REGISTERED NUMBER: | 08308319 (England and Wales)

| ACCOUNTANTS: | Campbell Mackay Limited

| Chartered Certified Accountants

| Bridge House

| 100 Wellington Road

| Turton

| Bolton

| BL7 0EA

| Recruso Ltd (Registered number: 08308319) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 54,117 |  | 103,777 |  |

54,117 |  | 103,777 |  |

CURRENT ASSETS

Debtors | 6 | 90,483 |  | 277,692 |  |

Prepayments and accrued income | 920 |  | 789 |  |

Cash at bank | 253,556 |  | 369,000 |  |

344,959 |  | 647,481 |  |

CREDITORS

Amounts falling due within one year | 7 | 307,459 |  | 276,554 |  |

NET CURRENT ASSETS | 37,500 |  | 370,927 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 91,617 |  | 474,704 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (50,692 | ) | (114,459 | ) |

PROVISIONS FOR LIABILITIES | (13,529 | ) | (25,944 | ) |

NET ASSETS | 27,396 |  | 334,301 |  |

CAPITAL AND RESERVES

Called up share capital | 42 |  | 42 |  |

Retained earnings | 27,354 |  | 334,259 |  |

SHAREHOLDERS' FUNDS | 27,396 |  | 334,301 |  |

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.

| Recruso Ltd (Registered number: 08308319) |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

D J Steel - Director

| Recruso Ltd (Registered number: 08308319) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Recruso 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.

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 comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.

| Turnover is released over the period in which the services have been supplied to ensure income is recognised in the profit and loss accounts in the period in which services are provided.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

| 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.

| Tangible fixed assets

| Tangible fixed assets are stated at historic cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

| Depreciation is provided on the following basis:

| Furniture, fittings and office equipment - 25% on cost

| Computer equipment - 33% on cost

| Motor vehicles - 25% on cost

| The assets' residual values , useful lives and depreciation methods are reviewed and adjusted if appropriate, or if there is an indication of a significant change since the last reporting date.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Recruso Ltd (Registered number: 08308319) |

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.

| Financial instruments

| Financial assets and liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds basic financial instruments, which comprise cash at bank and in hand, trade and other debtors, borrowings and trade and other creditors. The company has chosen to apply the measurement and recognition provisions of section 11 Basic Financial Instruments.

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses of bad and doubtful debts.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutes, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

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

| Recruso Ltd (Registered number: 08308319) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 19,200 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 19,200 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 210,059 |  |

| Additions | 1,154 |  |

| At 31 December 2025 | 211,213 |  |

| DEPRECIATION

| At 1 January 2025 | 106,282 |  |

| Charge for year | 50,814 |  |

| At 31 December 2025 | 157,096 |  |

| NET BOOK VALUE

| At 31 December 2025 | 54,117 |  |

| At 31 December 2024 | 103,777 |  |

| Recruso Ltd (Registered number: 08308319) |

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:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 195,513 |  |

| DEPRECIATION

| At 1 January 2025 | 93,894 |  |

| Charge for year | 48,879 |  |

| At 31 December 2025 | 142,773 |  |

| NET BOOK VALUE

| At 31 December 2025 | 52,740 |  |

| At 31 December 2024 | 101,619 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 87,824 |  | 75,033 |  |

| Other debtors | 2,659 |  | 202,659 |  |

90,483 |  | 277,692 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 4,167 |  | 10,000 |  |

| Hire purchase contracts | 59,600 |  | 22,160 |  |

| Trade creditors | 18 |  | 18 |  |

| Taxation and social security | 236,177 |  | 220,107 |  |

| Other creditors | 7,497 |  | 24,269 |  |

307,459 |  | 276,554 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 4,167 |  |

| Hire purchase contracts | 50,692 |  | 110,292 |  |

50,692 |  | 114,459 |  |

| Recruso Ltd (Registered number: 08308319) |

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 | 110,292 |  | 132,452 |  |

10. | RELATED PARTY DISCLOSURES

| Included within other debtors is £nil (2024 - £200,000) owed by Recruso Holdings Ltd.