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Company No: 13384698 (England and Wales)

# MS TALENT LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH THE REGISTRAR

MS TALENT LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

Contents

MS TALENT LTD

## BALANCE SHEET

AS AT 31 OCTOBER 2025
MS TALENT LTD

## BALANCE SHEET (continued)

AS AT 31 OCTOBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 5,226 |  | 7,120
|  | 5,226 |  | 7,120
Current assets |  |  |  |
Debtors | 4 | 97,966 |  | 36,319
Cash at bank and in hand |  | 74,071 |  | 156,627
|  | 172,037 |  | 192,946
Creditors: amounts falling due within one year | 5 | ( 77,156) |  | ( 60,907)
Net current assets |  | 94,881 |  | 132,039
Total assets less current liabilities |  | 100,107 |  | 139,159
Net assets |  | 100,107 |  | 139,159
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 100,007 |  | 139,059
Total shareholders' funds |  | 100,107 |  | 139,159

For the financial year ending 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of MS Talent Ltd (registered number: 13384698) were approved and authorised for issue by the Director on 15 May 2026. They were signed on its behalf by:

William Rowe Director |

MS TALENT LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025
MS TALENT LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2025

##### 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

MS Talent 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. The address of the Company's registered office is 85 Great Portland Street, London, W1W 7LT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Temporary Placements
Revenue from temporary, or contract, placements is recognised at the point in time when the candidate provides services, upon receipt of a client-approved timesheet or equivalent proof of time worked.Timing differences between the receipt of a client-approved timesheet and the raising of an invoice are recognised as accrued income. The company has assessed its use of third-party providers to supply candidates for placements under the agent or principle criteria and has determined that it is the principle on the grounds that it retains primary responsibility for provision of the services.
Permanent Placements
Revenue from permanent placements, which is based on a percentage of the candidates remuneration package, is recognised when candidates commence employment, which is the point at which the performance obligation of the contract is considered met. Some permanent placements are subject to a 'clawback' period whereby if a candidate leaves within a set period of starting employment, the customer is entitled to a rebate subject to the company's terms and conditions. Provisions as a reduction to revenue are recognised for such arrangements if material. Based on historical data, such rebated are infrequent and immaterial.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

##### Taxation

Current tax
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.

##### Tangible fixed assets

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

Office equipment | 4 years straight line
Computer equipment | 3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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 profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 3 |  | 3

#### 3. Tangible assets

| Office equipment |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 November 2024 | 2,173 |  | 11,437 |  | 13,610
Additions | 875 |  | 1,044 |  | 1,919
| 0 |  | 0 |  | 0
At 31 October 2025 | 3,048 |  | 12,481 |  | 15,529
Accumulated depreciation |  |  |  |  |
At 01 November 2024 | 424 |  | 6,066 |  | 6,490
Charge for the financial year | 600 |  | 3,212 |  | 3,812
Rounding | 1 |  | 0 |  | 1
At 31 October 2025 | 1,025 |  | 9,278 |  | 10,303
Net book value |  |  |  |  |
At 31 October 2025 | 2,023 |  | 3,203 |  | 5,226
At 31 October 2024 | 1,749 |  | 5,371 |  | 7,120

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 32,220 |  | 223
Prepayments and accrued income | 60,300 |  | 28,145
Other debtors | 5,446 |  | 7,951
| 97,966 |  | 36,319

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 143 |  | 0
Amounts owed to director | 41 |  | 100
Accruals | 47,534 |  | 19,189
Deferred tax liability | 993 |  | 1,780
Taxation and social security | 27,984 |  | 39,838
Other creditors | 461 |  | 0
| 77,156 |  | 60,907

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 A ordinary shares of £ 1.00 each | 100 |  | 100