Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10232040 Mr Andrew Setchell Mr Stewart Robertson Mr Rory Macsween iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10232040 2024-12-31 10232040 2025-12-31 10232040 2025-01-01 2025-12-31 10232040 frs-core:CurrentFinancialInstruments 2025-12-31 10232040 frs-core:ComputerEquipment 2025-12-31 10232040 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10232040 frs-core:ComputerEquipment 2024-12-31 10232040 frs-core:FurnitureFittings 2025-12-31 10232040 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10232040 frs-core:FurnitureFittings 2024-12-31 10232040 frs-core:ShareCapital 2025-12-31 10232040 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10232040 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10232040 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10232040 frs-bus:SmallEntities 2025-01-01 2025-12-31 10232040 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10232040 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10232040 frs-bus:Director1 2025-01-01 2025-12-31 10232040 frs-bus:Director2 2025-01-01 2025-12-31 10232040 frs-bus:Director3 2025-01-01 2025-12-31 10232040 frs-countries:EnglandWales 2025-01-01 2025-12-31 10232040 2023-12-31 10232040 2024-12-31 10232040 2024-01-01 2024-12-31 10232040 frs-core:CurrentFinancialInstruments 2024-12-31 10232040 frs-core:ShareCapital 2024-12-31 10232040 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10232040
SRM Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
JML Business Services Limited
Unit 10-11 Innovation Place
Douglas Drive
Godalming
Surrey
GU7 1JX
SRM Recruitment Limited
Contents
Contents

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

Page 1
SRM Recruitment Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10232040

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,791 |  | 25,659
|  |  | 14,791 |  | 25,659
CURRENT ASSETS
Debtors | 5 | 478,976 |  | 596,592 |
Cash at bank and in hand |  | 633,180 |  | 1,086,951 |
|  | 1,112,156 |  | 1,683,543 |
Creditors: Amounts Falling Due Within One Year | 6 | (811,749 ) |  | (1,261,808 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 300,407 |  | 421,735
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 315,198 |  | 447,394
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,699 ) |  | (6,415 )
NET ASSETS |  |  | 311,499 |  | 440,979
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 311,399 |  | 440,879
SHAREHOLDERS' FUNDS |  |  | 311,499 |  | 440,979

Page 1
Page 2
SRM Recruitment Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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

Mr Andrew Setchell Director | Mr Stewart Robertson Director | Mr Rory Macsween Director
15/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SRM Recruitment Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
SRM Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10232040 . The registered office is JML Business Services Ltd, 25 Church Street, Godalming, Surrey, GU7 1EL.
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.
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.
2.3. 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:

Fixtures & Fittings | 33% straight line
Computer Equipment | 33% straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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 year 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.
3. Average Number of Employees
Average number of permanent employees, including directors, during the year was as follows: 22 (2024: 22)
22 22
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 8,712 | 52,293 | 61,005
Additions | 468 | 3,708 | 4,176
As at 31 December 2025 | 9,180 | 56,001 | 65,181
Depreciation
As at 1 January 2025 | 4,327 | 31,019 | 35,346
Provided during the period | 2,787 | 12,257 | 15,044
As at 31 December 2025 | 7,114 | 43,276 | 50,390

...CONTINUED
Page 3
Page 4
SRM Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 2,066 | 12,725 | 14,791
As at 1 January 2025 | 4,385 | 21,274 | 25,659

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 271,998 |  | 434,035
Other debtors | 206,978 |  | 162,557
| 478,976 |  | 596,592

Other debtors include a director's loan balance of £80,348 (2023: £nil) due from Director Rory MacSwen, on which interest is being charged at the HMRC official rate of 2.25%.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 217,022 |  | 140,004
Other creditors | 340,117 |  | 694,043
Taxation and social security | 254,610 |  | 427,761
| 811,749 |  | 1,261,808

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4