Company No: 11632190 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,327		1,473
		2,327		1,473
Current assets
Debtors	4	294,938		424,688
Cash at bank and in hand		132,370		148,092
		427,308		572,780
Creditors: amounts falling due within one year	5	( 135,355)		( 228,915)
Net current assets		291,953		343,865
Total assets less current liabilities		294,280		345,338
Net assets		294,280		345,338
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		293,280		344,338
Total shareholders' funds		294,280		345,338

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of ERPrecruit Ltd (registered number: 11632190) were approved and authorised for issue by the Director on 07 May 2026. They were signed on its behalf by:

R A Musker Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

ERPrecruit Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales with registered number 11632190. The address of the Company's registered office is Old Library Chambers, 21 Chipper Lane, Salisbury, Wiltshire, SP1 1BG.

The financial statements have been prepared under the historical cost convention, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Foreign currency

Foreign currency transactions are translated into sterling using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate.

Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of VAT.

Employee benefits

Defined contribution schemes
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan and held separately from the Company in independently administered funds.

Taxation

Current tax
The tax expense represents the tax currently payable.

The current tax charge is based on the 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 balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal.

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 the profit and loss account.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

Dividends

Equity dividends are recognised when they become legally payable.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 January 2025	2,794		2,794
Additions	1,416		1,416
Disposals	( 1,271)		( 1,271)
At 31 December 2025	2,939		2,939
Accumulated depreciation
At 01 January 2025	1,321		1,321
Charge for the financial year	562		562
Disposals	( 1,271)		( 1,271)
At 31 December 2025	612		612
Net book value
At 31 December 2025	2,327		2,327
At 31 December 2024	1,473		1,473

4. Debtors

	2025		2024
	£		£
Trade debtors	273,724		368,414
Amounts owed by Group undertakings	0		20,400
Prepayments	1,483		2,106
VAT recoverable	19,731		33,768
	294,938		424,688

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	74,052		131,407
Amounts owed to director	312		312
Accruals	12,692		5,760
Corporation tax	9,516		44,373
Deferred tax liability	582		366
Other taxation and social security	2,635		3,231
Other creditors	35,566		43,466
	135,355		228,915

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 366)		0
Charged to the Profit and Loss Account	( 216)		( 366)
At the end of financial year	( 582)		( 366)

7. Related party transactions

At the year end the company was owed £Nil (2024: £20,400) by ERPrecruit Holding B.V. No interest was charged on this loan.

At the year end the company owed £312 (2024: £312) to the director. In addition, there is £1,451 (2024: £1,048) owed to the director within trade creditors.

8. Ultimate controlling party

Parent Company:

The company's controlling party is ERPrecruit Holding B.V. a company registered in the Netherlands with registered office address, Maarssenbroeksedijk 19C, 3542DL, Utrecht. The company's ultimate controlling party is M Meijerink.