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Registered Number: 12476683
England and Wales
Abridged Accounts
for the year ended 28 February 2026
for
ZR RECRUITS LTD

ZR RECRUITS LTD ###### Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |
Debtors |  | 83,998 |  | 200
Cash at bank and in hand |  | 9,374 |  | 538
|  | 93,372 |  | 738
Creditors: amount falling due within one year |  | (124,832) |  | (34,883)
Net current assets/(liabilities) |  | (31,460) |  | (34,145)
Total assets less current liabilities |  | (31,460) |  | (34,145)
Net assets/(liabilities) |  | (31,460) |  | (34,145)
Capital and reserves |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (31,461) |  | (34,146)
Shareholders fund |  | (31,460) |  | (34,145)
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A). Signed on behalf of the board of directors:
--------------------------------------------- Zoe Elizabeth Bartaby Russell Director |  |
Date approved: 02 June 2026 1

ZR RECRUITS LTD ###### Notes to the Accounts For the year ended 28 Feb 2026
Statutory Information Zr Recruits Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 12476683, registration address 34 Cook Drive, Eynesbury, St. Neots, PE19 2JU, England. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016). Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and sales taxes. Turnover from the sale of goods is recognised when all of the following conditions are satisfied: • the company has transferred the significant risks and rewards of ownership to the buyer; • the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the company will receive the consideration due under the transaction; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: • the amount of revenue can be measured reliably; • it is probable that the Company will receive the consideration due under the contract; • the stage of completion of the contract at the end of the reporting period can be measured reliably; and • the costs incurred and the costs to complete the contract can be measured reliably. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year. Employee benefits Short-term employee benefits are recognised as an expense in the period in which they are incurred. Long-term employee benefits are measured at the present value of the benefit obligation at the reporting date. Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Trade and other debtors Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Cash and cash equivalents Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year. Trade and other creditors Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost. Equity instruments Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.
3. | Average number of employees Average number of employees during the year were 74 (2025: 33).
2