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REGISTERED NUMBER: 09155308 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Recruiter Base Limited |

| Recruiter Base Limited (Registered number: 09155308) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| Recruiter Base Limited |

Company Information

for the year ended 31 December 2025

| DIRECTORS: | Mrs T F Morris

| S J Samuel

| REGISTERED OFFICE: | G.03

| 60 Gray's Inn Road

| Holborn

| London

| WC1X 8LU

| REGISTERED NUMBER: | 09155308 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Ltd

| Chartered Accountants

| 2 Maple Court

| Davenport Street

| Macclesfield

| Cheshire

| SK10 1JE

| Recruiter Base Limited (Registered number: 09155308) |

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 224,094 |  | 199,549 |  |

Cash at bank | 76,656 |  | 74,515 |  |

300,750 |  | 274,064 |  |

CREDITORS

Amounts falling due within one year | 5 | (227,064 | ) | (187,536 | ) |

NET CURRENT ASSETS | 73,686 |  | 86,528 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,686 |  | 86,528 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 7,200 |  | 7,200 |  |

Retained earnings | 66,486 |  | 79,328 |  |

SHAREHOLDERS' FUNDS | 73,686 |  | 86,528 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

S J Samuel - Director

| Recruiter Base Limited (Registered number: 09155308) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Recruiter Base Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Share capital

| Ordinary A and Ordinary B shares are classed as equity.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income statement.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Loan and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 5 ) .

| Recruiter Base Limited (Registered number: 09155308) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 115,422 |  | 97,207 |  |

| Other debtors | 108,672 |  | 102,342 |  |

224,094 |  | 199,549 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | 74,210 |  | 59,542 |  |

| Taxation and social security | 34,479 |  | 37,306 |  |

| Other creditors | 118,375 |  | 90,688 |  |

227,064 |  | 187,536 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 5,400 | Ordinary A | £1.00 | 5,400 |  | 5,400 |  |

| 1,800 | Ordinary B | £1.00 | 1,800 |  | 1,800 |  |

7,200 |  | 7,200 |  |

| At the reporting date there is £7,100.00 of unpaid share capital. This is accounted for in other debtors.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Recruiter Base Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Recruiter Base Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Recruiter Base Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Recruiter Base Limited and state those matters that we have agreed to state to the Board of Directors of Recruiter Base Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Recruiter Base Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Recruiter Base Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Recruiter Base Limited. You consider that Recruiter Base Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Recruiter Base Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Ltd

Chartered Accountants

2 Maple Court

Davenport Street

Macclesfield

Cheshire

SK10 1JE

22 July 2026