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Company Registration No. SC616587 (Scotland)
Nelson Recruitment Ltd Unaudited accounts for the year ended 31 December 2025
Nelson Recruitment Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Nelson Recruitment Ltd Company Information for the year ended 31 December 2025
Director
Mr Joseph Nelson
Company Number
SC616587 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP UNITED KINGDOM
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Nelson Recruitment Ltd Accountants' report
Accountants' report to the director of Nelson Recruitment Ltd on the preparation of the unaudited statutory accounts for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nelson Recruitment Ltd for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nelson Recruitment Ltd, as a body, in accordance with the terms of our engagement letter dated 1 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of Nelson Recruitment Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nelson Recruitment Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nelson Recruitment Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nelson Recruitment Ltd. You consider that Nelson Recruitment Ltd 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 accounts of Nelson Recruitment Ltd. 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 accounts.
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL 27 March 2026
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Nelson Recruitment Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,930 
12,412 
Current assets
Debtors
5
462,397 
385,893 
Cash at bank and in hand
23,413 
4,207 
485,810 
390,100 
Creditors: amounts falling due within one year
6
(458,954)
(370,902)
Net current assets
26,856 
19,198 
Total assets less current liabilities
36,786 
31,610 
Creditors: amounts falling due after more than one year
7
(36,695)
(44,474)
Net assets/(liabilities)
91 
(12,864)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(9)
(12,964)
Shareholders' funds
91 
(12,864)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 March 2026 and were signed on its behalf by
Mr Joseph Nelson Director Company Registration No. SC616587
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Nelson Recruitment Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Nelson Recruitment Ltd is a private company, limited by shares, registered in Scotland, registration number SC616587. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Reducing Balance at 20%,
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
34,800 
At 31 December 2025
34,800 
Depreciation
At 1 January 2025
22,388 
Charge for the year
2,482 
At 31 December 2025
24,870 
Net book value
At 31 December 2025
9,930 
At 31 December 2024
12,412 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
3,804 
3,548 
Amounts falling due after more than one year
Other debtors
458,593 
382,345 
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Nelson Recruitment Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
9,032 
17,896 
Taxes and social security
449,922 
353,006 
458,954 
370,902 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
25,695 
33,474 
Other creditors
11,000 
11,000 
36,695 
44,474 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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