Company Registration No. 07924588 (England and Wales)
Bennett & Game Recruitment Limited
Unaudited financial statements
for the year ended 31 January 2026
Pages for filing with the registrar
Bennett & Game Recruitment Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
Bennett & Game Recruitment Limited
Balance sheet
As at 31 January 2026
1
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
61,313
76,587
Investments
5
90
90
61,403
76,677
Current assets
Debtors
7
176,986
446,220
Cash at bank and in hand
298,276
158,651
475,262
604,871
Creditors: amounts falling due within one year
8
(402,129)
(445,605)
Net current assets
73,133
159,266
Total assets less current liabilities
134,536
235,943
Creditors: amounts falling due after more than one year
9
-
0
(22,754)
Provisions for liabilities
(15,329)
(19,147)
Net assets
119,207
194,042
Capital and reserves
Called up share capital
10
200
200
Capital redemption reserve
50
50
Profit and loss reserves
118,957
193,792
Total equity
119,207
194,042

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.

Bennett & Game Recruitment Limited
Balance sheet (continued)
As at 31 January 2026
2
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:
Ryan Bennett
Graham Game
Director
Director
Company Registration No. 07924588
Bennett & Game Recruitment Limited
Notes to the financial statements
For the year ended 31 January 2026
3
1
Accounting policies
Company information

Bennett & Game Recruitment 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
Basis of preparation

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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

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
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
10% straight line
Fixtures, fittings & equipment
20% straight line
Computer equipment
20% straight line
Bennett & Game Recruitment Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies (continued)
4

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.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
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.

Bennett & Game Recruitment Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies (continued)
5
1.7
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.

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.

1.8
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.

1.9
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.

Bennett & Game Recruitment Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies (continued)
6
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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

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

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

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.

Bennett & Game Recruitment Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
7
3
Employees

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

2026
2025
Number
Number
Total
36
44
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 February 2025
72,170
231,331
303,501
Additions
-
0
5,574
5,574
At 31 January 2026
72,170
236,905
309,075
Depreciation and impairment
At 1 February 2025
24,074
202,840
226,914
Depreciation charged in the year
7,015
13,833
20,848
At 31 January 2026
31,089
216,673
247,762
Carrying amount
At 31 January 2026
41,081
20,232
61,313
At 31 January 2025
48,096
28,491
76,587
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
90
90
6
Subsidiaries

Details of the company's subsidiaries at 31 January 2026 are as follows:

Bennett & Game Recruitment Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
6
Subsidiaries (continued)
8
Name of undertaking
Registered office
Nature of business
Class of shares held
% Held
Direct
Indirect
Bennett & Game Recruitment (Building Services) Limited
2nd Floor Ambassador House, Crane Street, Chichester, PO19 1LL
Recruitment
Ordinary A
90.00
0
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
122,040
257,655
Amounts owed by group undertakings
-
0
63,253
Other debtors
54,946
125,312
176,986
446,220
8
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
22,735
45,455
Trade creditors
65,794
107,839
Amounts owed to group undertakings
21,932
28,968
Taxation and social security
217,764
183,207
Other creditors
73,904
80,136
402,129
445,605
9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
22,754

The bank loan is secured by a fixed and floating charge over the assets of the company.

Bennett & Game Recruitment Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
9
10
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
102
102
102
102
Ordinary B shares of £1 each
98
98
98
98
200
200
200
200

The share classes rank pari passu in all ways except dividends, where dividends can be voted to one share class to the exclusion of the other.

11
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
278,937
382,946
12
Related party transactions

At the year-end the company was owed £nil (2025: £63,253) from related parties. At the year-end it owed related entities £21,932 (2025: £28,968).

13
Parent company

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

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