Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04181600 Adam Godfrey Jamie Harris Enterprise Recruitment Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04181600 2025-03-31 04181600 2026-03-31 04181600 2025-04-01 2026-03-31 04181600 frs-core:CurrentFinancialInstruments 2026-03-31 04181600 frs-core:BetweenOneFiveYears 2026-03-31 04181600 frs-core:ComputerEquipment 2026-03-31 04181600 frs-core:ComputerEquipment 2025-04-01 2026-03-31 04181600 frs-core:ComputerEquipment 2025-03-31 04181600 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 04181600 frs-core:NetGoodwill 2026-03-31 04181600 frs-core:NetGoodwill 2025-04-01 2026-03-31 04181600 frs-core:NetGoodwill 2025-03-31 04181600 frs-core:OtherResidualIntangibleAssets 2026-03-31 04181600 frs-core:OtherResidualIntangibleAssets 2025-03-31 04181600 frs-core:PlantMachinery 2026-03-31 04181600 frs-core:PlantMachinery 2025-04-01 2026-03-31 04181600 frs-core:PlantMachinery 2025-03-31 04181600 frs-core:SharePremium 2026-03-31 04181600 frs-core:ShareCapital 2026-03-31 04181600 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04181600 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04181600 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04181600 frs-bus:SmallEntities 2025-04-01 2026-03-31 04181600 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04181600 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04181600 1 2025-04-01 2026-03-31 04181600 frs-bus:Director1 2025-04-01 2026-03-31 04181600 frs-bus:Director2 2025-04-01 2026-03-31 04181600 frs-countries:EnglandWales 2025-04-01 2026-03-31 04181600 2024-03-31 04181600 2025-03-31 04181600 2024-04-01 2025-03-31 04181600 frs-core:CurrentFinancialInstruments 2025-03-31 04181600 frs-core:BetweenOneFiveYears 2025-03-31 04181600 frs-core:SharePremium 2025-03-31 04181600 frs-core:ShareCapital 2025-03-31 04181600 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04181600
Enterprise Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Enterprise Recruitment Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Enterprise Recruitment Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Adam Godfrey
| Jamie Harris
Company Number | 04181600
Registered Office | Hardy House
| Northbridge Road
| Berkhamsted
| Herts
| HP4 1EF
Accountants | HJP Chartered
| Audley House
| Northbridge Road
| Berkhamsted
| Herts
| HP4 1EH

Page 1
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Enterprise Recruitment Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04181600

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 10,357 |  | 12,764
|  |  | 10,357 |  | 12,764
CURRENT ASSETS
Debtors | 6 | 583,414 |  | 503,973 |
Cash at bank and in hand |  | 572,339 |  | 562,834 |
|  | 1,155,753 |  | 1,066,807 |
Creditors: Amounts Falling Due Within One Year | 7 | (244,891 ) |  | (254,889 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 910,862 |  | 811,918
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 921,219 |  | 824,682
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,589 ) |  | (2,426 )
NET ASSETS |  |  | 918,630 |  | 822,256
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Share premium account |  |  | 28,334 |  | 28,334
Profit and Loss Account |  |  | 890,196 |  | 793,822
SHAREHOLDERS' FUNDS |  |  | 918,630 |  | 822,256

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Enterprise Recruitment Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Jamie Harris Director
30 June 2026

The notes on pages 4 to 7 form part of these financial statements.
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Enterprise Recruitment Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Enterprise Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04181600 . The registered office is Hardy House, Northbridge Road, Berkhamsted, Herts, HP4 1EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation Currency
The accounts are presented in GBP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. It is amortised on a 25% reducing balance basis.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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Enterprise Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 9)
7 9
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 700,000 | 3,499 | 703,499
As at 31 March 2026 | 700,000 | 3,499 | 703,499
Amortisation
As at 1 April 2025 | 700,000 | 3,499 | 703,499
As at 31 March 2026 | 700,000 | 3,499 | 703,499
Net Book Value
As at 31 March 2026 | - | - | -
As at 1 April 2025 | - | - | -

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Enterprise Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 40,492 | 43,920 | 84,412
Additions | 774 | 271 | 1,045
As at 31 March 2026 | 41,266 | 44,191 | 85,457
Depreciation
As at 1 April 2025 | 37,389 | 34,259 | 71,648
Provided during the period | 969 | 2,483 | 3,452
As at 31 March 2026 | 38,358 | 36,742 | 75,100
Net Book Value
As at 31 March 2026 | 2,908 | 7,449 | 10,357
As at 1 April 2025 | 3,103 | 9,661 | 12,764

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 246,988 |  | 145,515
Prepayments and accrued income | 40,359 |  | 56,052
Other debtors | 6,535 |  | 6,538
Amounts owed by group undertakings | 289,532 |  | 295,868
| 583,414 |  | 503,973

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 34,184 |  | 58,421
Corporation tax | 90,742 |  | 64,854
Other taxes and social security | 4,973 |  | 7,342
VAT | 82,821 |  | 45,798
Other creditors | 770 |  | 1,137
Accruals | 9,451 |  | 7,583
Directors' loan accounts | 21,950 |  | 69,754
| 244,891 |  | 254,889

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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Enterprise Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 97,709 |  | 123,913
| 97,709 |  | 123,913

10. Related Party Transactions
Included in debtors falling due is an amount owed by Enterprise Recruitment Holdings Limited, the parent company, of £289,532 (2025 - £295,868).
During the year the company paid £171,894 (2025 - £300,000) in dividends to Enterprise Recruitment Holdings Limited.
11. Ultimate Controlling Party
The company's ultimate controlling party is Enterprise Recruitment Holdings Limited by virtue of their ownership of 100% of the issued share capital in the company. The address of the company is the same as Enterprise Recruitment Limited.
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