GRAFT RECRUITMENT LTD


Director	JARRETT, Adrian Anthony


Registered Address	35 Tysoe Road
	Birmingham
	B44 8JT


Registered Number	14445852 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	17,212		2,053
Cash at bank and on hand		512		12,334
		17,724		14,387
Creditors amounts falling due within one year	4	(13,035)		(5,405)
Net current assets (liabilities)			4,689		8,982
Total assets less current liabilities			4,689		8,982
Creditors amounts falling due after one year	5		(4,654)		-
Net assets			35		8,982
Capital and reserves
Called up share capital			100		100
Profit and loss account			(65)		8,882
Shareholders' funds			35		8,982

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 July 2026, and are signed on its behalf by:

JARRETT, Adrian Anthony
Director
Registered Company No. 14445852

GRAFT RECRUITMENT LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Basis of preparation
	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 policy
	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 sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,138	290
Other debtors	9,074	670
Total	17,212	960

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	792	-
Bank borrowings and overdrafts	-	379
Taxation and social security	11,143	4,021
Accrued liabilities and deferred income	1,100	1,005
Total	13,035	5,405

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,654	-
Total	4,654	-