Recruit Studio Limited 31/08/2025 iXBRL

Company registration number: 08089817

Recruit Studio Limited

Unaudited filleted financial statements

31 August 2025

Recruit Studio Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Recruit Studio Limited

Directors and other information


	Directors	Mrs C Weightman
		Mr I Weightman


	Company number	08089817


	Registered office	Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN


	Accountants	Censis
		Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN

Recruit Studio Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Recruit Studio Limited

Year ended 31 August 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 Recruit Studio Limited for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Recruit Studio Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Recruit Studio Limited and state those matters that we have agreed to state to the board of directors of Recruit Studio Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Recruit Studio Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Recruit Studio 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 profit of Recruit Studio Limited. You consider that Recruit Studio 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 Recruit Studio 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.

Censis

Chartered Accountants

Exchange Building

66 Church Street

Hartlepool

TS24 7DN

21 May 2026

Recruit Studio Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	1,602		327
		_______		_______
			1,602		327

Current assets
Debtors	7	23,347		50,101
Cash at bank and in hand		25,539		15,641
		_______		_______
		48,886		65,742
Creditors: amounts falling due
within one year	8	( 43,271)		( 52,433)
		_______		_______
Net current assets			5,615		13,309
			_______		_______
Total assets less current liabilities			7,217		13,636

			_______		_______
Net assets			7,217		13,636
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			7,117		13,536
			_______		_______
Shareholders funds			7,217		13,636
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 May 2026 , and are signed on behalf of the board by:

Mrs C Weightman

Director

Company registration number: 08089817

Recruit Studio Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Censis, Exchange Building, 66 Church Street, Hartlepool, TS24 7DN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

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.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Tangible assets

tangible assets are initially recorded at cost, and are 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 capital and reserves, 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 capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves 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:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Staff costs

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	13,049	13,049
Other pension costs	7,500	7,500
	_______	_______
	20,549	20,549
	_______	_______

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	425,000	425,000
	_______	_______
Amortisation
At 1 September 2024 and 31 August 2025	425,000	425,000
	_______	_______
Carrying amount
At 31 August 2025	-	-
	_______	_______
At 31 August 2024	-	-
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 September 2024	10,872	10,872
Additions	1,715	1,715
	_______	_______
At 31 August 2025	12,587	12,587
	_______	_______
Depreciation
At 1 September 2024	10,545	10,545
Charge for the year	440	440
	_______	_______
At 31 August 2025	10,985	10,985
	_______	_______
Carrying amount
At 31 August 2025	1,602	1,602
	_______	_______
At 31 August 2024	327	327
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	15,930	9,109
Other debtors	7,417	40,992
	_______	_______
	23,347	50,101
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	2,059	1
Trade creditors	18,000	29,596
Corporation tax	13,757	15,287
Social security and other taxes	2,342	5,299
Other creditors	7,113	2,250
	_______	_______
	43,271	52,433
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs C Weightman	33,575	21,344	( 60,000)	( 5,081)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mrs C Weightman	39,236	33,575	( 39,236)	33,575
		_______	_______	_______	_______