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Registered number: 07202591
Ashberry Recruitment Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ashberry Recruitment Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Ashberry Recruitment Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 07202591

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 69,973 |  | 60,279
|  |  | 69,973 |  | 60,279
CURRENT ASSETS
Debtors | 6 | 897,318 |  | 880,908 |
Cash at bank and in hand |  | 13,687 |  | 3,431 |
|  | 911,005 |  | 884,339 |
Creditors: Amounts Falling Due Within One Year | 7 | (900,698 ) |  | (878,932 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,307 |  | 5,407
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 80,280 |  | 65,686
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (29,710 ) |  | (22,435 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,494 ) |  | (15,070 )
NET ASSETS |  |  | 33,076 |  | 28,181
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Income Statement |  |  | 32,976 |  | 28,081
SHAREHOLDERS' FUNDS |  |  | 33,076 |  | 28,181

Page 1
Page 2
Ashberry Recruitment Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mrs K Mallinson Director
08/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Ashberry Recruitment Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Ashberry Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07202591 . The registered office is Ground Floor, The Watermill, Broughton Hall Business Park, Skipton, North Yorkshire, BD23 3AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for services rendered, net of discounts and Value Added Tax.
Permanent placement sales are invoiced and recognised once the candidate has been placed.
Temporary staff sales are invoiced and recognised on a weekly basis once the work has been carried out.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets represent bespoke computer software & website costs. They are amortised to the income statement over their estimated economic life of 5 years.
2.4. 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:

Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.5. Leasing and Hire Purchase Contracts
Lease payments are recognised as an expense over the lease term on a straight-line basis.
Assets acquired under hire purchase contracts are depreciated over their useful lives. 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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
Ashberry Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2025: 19)
19 19
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2025 | 21,220
As at 31 March 2026 | 21,220
Amortisation
As at 1 April 2025 | 21,220
As at 31 March 2026 | 21,220

...CONTINUED
Page 4
Page 5
Ashberry Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 67,379 | 112,743 | 180,122
Additions | 23,325 | 2,464 | 25,789
As at 31 March 2026 | 90,704 | 115,207 | 205,911
Depreciation
As at 1 April 2025 | 36,983 | 82,860 | 119,843
Provided during the period | 11,487 | 4,608 | 16,095
As at 31 March 2026 | 48,470 | 87,468 | 135,938
Net Book Value
As at 31 March 2026 | 42,234 | 27,739 | 69,973
As at 1 April 2025 | 30,396 | 29,883 | 60,279

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 649,326 |  | 721,637
Prepayments and accrued income | 25,269 |  | 31,777
Directors' loan accounts | 222,723 |  | 127,494
| 897,318 |  | 880,908

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,316 |  | 9,713
Trade creditors | 94,795 |  | 100,673
Corporation tax | 109,208 |  | 105,893
Other taxes and social security | 73,244 |  | 46,922
VAT | 172,323 |  | 141,272
Net wages | 44,228 |  | 39,548
Other creditors | 389,158 |  | 419,395
Accruals and deferred income | 9,426 |  | 15,516
| 900,698 |  | 878,932

Included within other creditors is an amount of £389,158 (2025 - £419,395) attributable to an Invoice Factoring facility. This is secured by way of a fixed and floating charge over the assets and undertakings of the company, along with the book debts.
Included within creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £8,316 (2025 - £9,713) which are secured against the assets to which they relate.
Page 5
Page 6
Ashberry Recruitment Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 29,710 |  | 22,435

Included within creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £29,710 (2025 - £22,435) which are secured against the assets to which they relate.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 27,167 |  | 17,000
Later than one year and not later than five years | 57,583 |  | 11,333
| 84,750 |  | 28,333

10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,087 (2025 - £10,855).
Contributions totalling £nil (2025 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
11. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Kate Mallinson | 32,389 | 25,261 | - | - | 57,650
Mrs Jennifer Taylor | 31,358 | 22,354 | - | - | 53,712
Mr Benjamin Mallinson | 32,389 | 25,261 | - | - | 57,650
Mr Jason Taylor | 31,358 | 22,354 | - | - | 53,712

The above loans are interest free and repayable on demand.
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