REGISTERED NUMBER: 04087425 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Elite Personnel Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D A Austin

SECRETARY:

S A Austin

REGISTERED OFFICE:

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

South Yorkshire

S75 3SP

REGISTERED NUMBER:

04087425 (England and Wales)

ACCOUNTANTS:

SMH Reed Smith Ltd

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

S75 3SP

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

1,589

2,304

1,589

2,304

CURRENT ASSETS

Debtors

6

26,948

69,576

Cash at bank and in hand

650,575

619,959

677,523

689,535

CREDITORS

Amounts falling due within one year

7

47,095

48,585

NET CURRENT ASSETS

630,428

640,950

TOTAL ASSETS LESS CURRENT LIABILITIES

632,017

643,254

PROVISIONS FOR LIABILITIES

301

437

NET ASSETS

631,716

642,817

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

631,676

642,777

SHAREHOLDERS' FUNDS

631,716

642,817

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 director acknowledges her 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2026 and were signed by:

D A Austin - Director

1.	STATUTORY INFORMATION

Elite Personnel Services Limited 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of twenty 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

30,000

AMORTISATION

At 1 January 2025

and 31 December 2025

30,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

2,490

5,598

8,088

DEPRECIATION

At 1 January 2025

1,619

4,165

5,784

Charge for year

242

473

715

At 31 December 2025

1,861

4,638

6,499

NET BOOK VALUE

At 31 December 2025

629

960

1,589

At 31 December 2024

871

1,433

2,304

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,959

68,556

Prepayments and other debtors

8,989

1,020

26,948

69,576

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,096

4,562

Taxation and social security

23,628

27,046

Other creditors

20,371

16,977

47,095

48,585

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D A Austin.