Company Registration No. 11830694 (England and Wales)
Bennett & Game Recruitment (Building Services) Limited
Unaudited financial statements
for the year ended 31 January 2026
Pages for filing with the registrar
Bennett & Game Recruitment (Building Services) Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Bennett & Game Recruitment (Building Services) Limited
Balance sheet
As at 31 January 2026
1
2026
2025
Notes
£
£
£
£
Current assets
Debtors
4
45,971
108,777
Cash at bank and in hand
29,844
13,713
75,815
122,490
Creditors: amounts falling due within one year
5
(58,232)
(64,056)
Net current assets
17,583
58,434
Creditors: amounts falling due after more than one year
6
-
0
(7,500)
Net assets
17,583
50,934
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
17,483
50,834
Total equity
17,583
50,934

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 26 May 2026 and are signed on its behalf by:
Graham Game
Ryan Bennett
Director
Director
Company Registration No. 11830694
Bennett & Game Recruitment (Building Services) Limited
Notes to the financial statements
For the year ended 31 January 2026
2
1
Accounting policies
Company information

Bennett & Game Recruitment (Building Services) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor Ambassador House, Crane Street, Chichester, PO19 1LL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue is recognised when the company satisfies its performance obligations, as follows:

Permanent placements:

Revenue is recognised at the point when a candidate accepts an offer and the company has an enforceable right to consideration. Where fees are subject to refund or rebate (for example, if a candidate leaves within a specified period), revenue is recognised only to the extent that it is expected not to be reversed.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Bennett & Game Recruitment (Building Services) Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies (continued)
3
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Bennett & Game Recruitment (Building Services) Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies (continued)
4
1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
9
12
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
27,194
78,771
Amounts owed by group undertakings
18,723
28,968
Other debtors
54
1,038
45,971
108,777
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
36,001
37,925
Other creditors
22,231
26,131
58,232
64,056
Bennett & Game Recruitment (Building Services) Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
5
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
-
0
7,500
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
90
90
90
90
Ordinary B of £1 each
5
5
5
5
Ordinary C of £1 each
5
5
5
5
100
100
100
100

All share classes carry full voting rights and rank pari passu in all respects except in relation to their entitlement to dividends such that the directors may at any time resolve to declare or recommend a dividend on one class of share and not the other classes.

8
Related party transactions

During the year the company entered into transactions with related parties totalling £419,921 (2025: £514,422) and at the year-end was owed £18,723 (2025: £28,968) from related parties.

9
Parent company

The company is a subsidiary of Bennett & Game Recruitment Limited and the ultimate control remains with the directors of Bennett & Game Holdings Limited, the ultimate parent company.

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