1 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 31,000 31,000 2,530 650 3,180 2,342 168 2,510 670 188 xbrli:pure xbrli:shares iso4217:GBP 06766428 2025-01-01 2025-12-31 06766428 2025-12-31 06766428 2024-12-31 06766428 2024-01-01 2024-12-31 06766428 2024-12-31 06766428 2023-12-31 06766428 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 06766428 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 06766428 bus:Director1 2025-01-01 2025-12-31 06766428 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 06766428 core:WithinOneYear 2025-12-31 06766428 core:WithinOneYear 2024-12-31 06766428 core:ShareCapital 2025-12-31 06766428 core:ShareCapital 2024-12-31 06766428 core:RetainedEarningsAccumulatedLosses 2025-12-31 06766428 core:RetainedEarningsAccumulatedLosses 2024-12-31 06766428 bus:Director1 2024-12-31 06766428 bus:Director1 2025-12-31 06766428 bus:Director1 2023-12-31 06766428 bus:Director1 2024-12-31 06766428 bus:Director1 2024-01-01 2024-12-31 06766428 bus:SmallEntities 2025-01-01 2025-12-31 06766428 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06766428 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06766428 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06766428 bus:FullAccounts 2025-01-01 2025-12-31 06766428 core:OfficeEquipment 2025-01-01 2025-12-31 06766428 core:OfficeEquipment 2024-12-31 06766428 core:OfficeEquipment 2025-12-31
COMPANY REGISTRATION NUMBER: 06766428

Square Peg Recruitment South Limited

Filleted Unaudited Financial Statements

31 December 2025

Square Peg Recruitment South Limited

Financial Statements

Year Ended 31st December 2025

Contents | Page

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements | 1

Statement of Financial Position | 2

Notes to the Financial Statements | 3

Square Peg Recruitment South Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Square Peg Recruitment South Limited

Year Ended 31st December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Square Peg Recruitment South Limited for the year ended 31st December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of Square Peg Recruitment South Limited in accordance with the terms of our engagement letter dated 16th October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Square Peg Recruitment South Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Square Peg Recruitment South Limited and its director for our work or for this report.
It is your duty to ensure that Square Peg Recruitment South Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Square Peg Recruitment South Limited. You consider that Square Peg Recruitment South Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Square Peg Recruitment South Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
MJ GREEN ACCOUNTANCY SERVICES LTD Chartered Certified Accountants
Unit 10 Silver End Business Park Brettell Lane Brierley Hill West Midlands DY5 3LG
12 May 2026

Square Peg Recruitment South Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed Assets

Tangible assets | 6 | 670 | 188

Current Assets

Debtors | 7 | 58 | 97
Cash at bank and in hand | 6,176 | 7,618
| ------- | -------
| 6,234 | 7,715

Creditors: amounts falling due within one year | 8 | 8,329 | 8,017
| ------- | -------
Net Current Liabilities | 2,095 | 302
| ------- | ----
Total Assets Less Current Liabilities | ( 1,425) | ( 114)
| ------- | ----

Capital and Reserves

Called up share capital | 1 | 1
Profit and loss account | ( 1,426) | ( 115)
| ------- | ----
Shareholders Deficit | ( 1,425) | ( 114)
| ------- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31st 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 year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 May 2026 , and are signed on behalf of the board by:

T Willcox |
Director |

Company registration number: 06766428

Square Peg Recruitment South Limited

Notes to the Financial Statements

Year Ended 31st December 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Ragley Crescent, Bromsgrove, Worcestershire, B60 2BD.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Patents, trademarks and licences | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 20% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Intangible Assets

| Patents, trademarks and licences
| £
Cost |
At 1st January 2025 and 31st December 2025 | 31,000
| --------
Amortisation |
At 1st January 2025 and 31st December 2025 | 31,000
| --------
Carrying amount |
At 31st December 2025 | –
| --------
At 31st December 2024 | –
| --------

6. Tangible Assets

| Office equipment
| £
Cost |
At 1st January 2025 | 2,530
Additions | 650
| -------
At 31st December 2025 | 3,180
| -------
Depreciation |
At 1st January 2025 | 2,342
Charge for the year | 168
| -------
At 31st December 2025 | 2,510
| -------
Carrying amount |
At 31st December 2025 | 670
| -------
At 31st December 2024 | 188
| -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 30
Other debtors | 58 | 67
| ---- | ----
| 58 | 97
| ---- | ----

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 11 | 11
Other creditors | 8,318 | 8,006
| ------- | -------
| 8,329 | 8,017
| ------- | -------

9. Director's Advances, Credits and Guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| T Willcox | ( 8,006) | ( 312) | ( 8,318)
|  | ------- | ---- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| T Willcox | ( 5,721) | ( 2,285) | ( 8,006)
|  | ------- | ------- | -------

The credits to the director were made on an interest free basis and are repayable on demand.