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Registered Number: 05214695
England and Wales
EMPLOY RECRUITMENT UK LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Employ Recruitment UK Limited Contents Page For the year ended 30 September 2025
Company Information | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Employ Recruitment UK Limited Company Information For the year ended 30 September 2025
Directors | Zoe Dawson Sadie Weston Leann Lewis
Registered Number | 05214695
Registered Office | Unit 2 Sherbrook Enterprise 100 Sherbrook Road Daybrook Nottingham NG5 6AB
Accountants | Equinox Accounting Limited Unit 2 Sherbrook Road Daybrook Nottingham Nottinghamshire NG5 6AB
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Employ Recruitment UK Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 4 | 37,800 |  | 43,200
Tangible fixed assets | 5 | 71,692 |  | 84,851
Investments | 6 | 45,275 |  | 455
|  | 154,767 |  | 128,506
Current assets |  |  |
Debtors | 7 | 2,205,115 |  | 2,836,606
Cash at bank and in hand |  | 50,323 |  | 226,219
|  | 2,255,438 |  | 3,062,825
Creditors: amount falling due within one year | 8 | (1,803,608) |  | (2,720,031)
Net current assets |  | 451,830 |  | 342,794
Total assets less current liabilities |  | 606,597 |  | 471,300
Creditors: amount falling due after more than one year | 9 | (52,074) |  | (69,114)
Provisions for liabilities | 10 | (15,510) |  | (18,270)
Net assets |  | 539,013 |  | 383,916
Capital and reserves |  |  |
Called up share capital | 11 | 105 |  | 105
Profit and loss account |  | 538,908 |  | 383,811
Shareholders' funds |  | 539,013 |  | 383,916
For the year ended 30 September 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 accounts for the year in question in accordance with section 476. 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 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 10 February 2026 and were signed on its behalf by:
------------------------------- Sadie Weston Director
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Employ Recruitment UK Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information Employ Recruitment UK Limited is a private company, limited by shares, registered in England and Wales, registration number 05214695, registration address Unit 2 Sherbrook Enterprise, 100 Sherbrook Road, Daybrook, Nottingham, NG5 6AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 33.3% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 33.3% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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.
2. | Average number of employees Average number of employees during the year was 10 (2024 : 10).
3. | Financial Commitments, Guarantees and Contingencies The company had commitments at the balance sheet date of £68,665 (2024 - £63,172).
4. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | 54,000 |  | 54,000
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 54,000 |  | 54,000
Amortisation
At 01 October 2024 | 10,800 |  | 10,800
Charge for year | 5,400 |  | 5,400
On disposals | - |  | -
At 30 September 2025 | 16,200 |  | 16,200
Net book values
At 30 September 2025 | 37,800 |  | 37,800
At 30 September 2024 | 43,200 |  | 43,200
5. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 October 2024 | 44,264 |  | 79,643 |  | 69,955 |  | 193,862
Additions | 15,905 |  | - |  | - |  | 15,905
Disposals | - |  | - |  | - |  | -
At 30 September 2025 | 60,169 |  | 79,643 |  | 69,955 |  | 209,767
Depreciation
At 01 October 2024 | 30,760 |  | 8,296 |  | 69,955 |  | 109,011
Charge for year | 9,153 |  | 19,911 |  | - |  | 29,064
On disposals | - |  | - |  | - |  | -
At 30 September 2025 | 39,913 |  | 28,207 |  | 69,955 |  | 138,075
Net book values
Closing balance as at 30 September 2025 | 20,256 |  | 51,436 |  | - |  | 71,692
Opening balance as at 01 October 2024 | 13,504 |  | 71,347 |  | - |  | 84,851
6. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 October 2024 | 455 |  | 455
Additions | 56,000 |  | 56,000
Disposals | - |  | -
Revaluations | (11,180) |  | (11,180)
At 30 September 2025 | 45,275 |  | 45,275
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 1,578,491 |  | 2,353,203
Amount Owed by Participating Interests | 128,911 |  | 128,911
Prepayments & Accrued Income | 210,764 |  | 64,768
Directors' Current Accounts | 286,949 |  | 289,724
| 2,205,115 |  | 2,836,606
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 230,766 |  | 200,856
Bank Loans & Overdrafts | 6,667 |  | 10,000
Amounts Owed to Group Undertakings | 100 |  | 100
Corporation Tax | 121,124 |  | 110,082
PAYE & Social Security | 152,042 |  | 226,384
Accrued Expenses | 143,934 |  | 269,685
Other Creditors | 673,630 |  | 1,235,539
Obligations under HP/Financial Leases | 10,374 |  | 10,374
Wages & Salaries Control Account | 109,792 |  | 148,815
VAT | 355,179 |  | 508,196
| 1,803,608 |  | 2,720,031
9. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 6,667
Obligations Under HP/Financial Leases | 52,074 |  | 62,447
| 52,074 |  | 69,114
10. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 18,270 |  | 18,270
Charged to Profit & Loss | (2,760) |  | 0
| 15,510 |  | 18,270
11. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
940 Class A shares of £0.10 each | 94 |  | 94
60 Class B shares of £0.10 each | 6 |  | 6
53 Class C shares of £0.10 each | 5 |  | 5
| 105 |  | 105
12. | Director’s loan
| S L Weston During the year a loan existed, made to S L Weston, a director of the company. The loan is unsecured, has no fixed repayment date and carries interest at a rate as per HM Revenue and Customs. Advances to the director during the year were £404,639 (2024 - £515,785) with repayments of £407,414 (2024 - £225,000). The balance at the year end was £286,949 included in debtors (2024 - £289,724).
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