REGISTERED NUMBER: 10026038 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st May 2025

for

HERD RECRUITMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R P Sunder

REGISTERED OFFICE:

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

REGISTERED NUMBER:

10026038 (England and Wales)

ACCOUNTANTS:

Graham Martin & Co

Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

FIXED ASSETS

Intangible assets

4

2,000

2,000

Tangible assets

5

164

219

2,164

2,219

CURRENT ASSETS

Debtors

6

228,579

219,486

Cash at bank

2

610

228,581

220,096

CREDITORS

Amounts falling due within one year

7

216,744

210,219

NET CURRENT ASSETS

11,837

9,877

TOTAL ASSETS LESS CURRENT LIABILITIES

14,001

12,096

CREDITORS

Amounts falling due after more than one year

8

25,464

30,038

NET LIABILITIES

(11,463

)

(17,942

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

(11,663

)

(18,142

)

SHAREHOLDERS' FUNDS

(11,463

)

(17,942

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th May 2026 and were signed by:

R P Sunder - Director

1.	STATUTORY INFORMATION

Herd Recruitment Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets-cryptocurrency

Cryptocurrency is initially measured at cost. After initial recognition, Cryptocurrency is measured at cost less any impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st June 2024

and 31st May 2025

2,000

NET BOOK VALUE

At 31st May 2025

2,000

At 31st May 2024

2,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st June 2024

and 31st May 2025

2,179

DEPRECIATION

At 1st June 2024

1,960

Charge for year

55

At 31st May 2025

2,015

NET BOOK VALUE

At 31st May 2025

164

At 31st May 2024

219

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

162,972

177,006

Other debtors

65,607

42,480

228,579

219,486

Trade debtors and Other creditors at 31st May 2025 include £162,972 (2024 - £177,006) of invoices discounted with recourse.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

6,074

Taxation and social security

60,878

42,773

Other creditors

150,310

161,372

216,744

210,219

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

25,464

30,038

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,241

7,815

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2025 and 31st May 2024:

2025

2024

£

£

R P Sunder

Balance outstanding at start of year

349

3,881

Amounts advanced

45,251

20,444

Amounts repaid

(42,978

)

(23,976

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,622

349

10.	RELATED PARTY DISCLOSURES

At 31st May 2025 the Company owed £56,627 (2024: £33,500) to Herd Care Ltd, a company under common control. The loan is unsecured, repayable on demand and interest free.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R P Sunder.