REGISTERED NUMBER: 12261178 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

MC Technical Recruitment Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs C Davies

REGISTERED OFFICE:

Trafalgar House

223 Southampton Road

Portsmouth

Hampshire

PO6 4PY

REGISTERED NUMBER:

12261178 (England and Wales)

ACCOUNTANTS:

Andrew Spencer Associates Limited

Chartered Certified Accountants

328 Chatsworth Avenue

Cosham

Portsmouth

Hampshire

PO6 2UP

FIXED ASSETS

Tangible assets

4

4,377

6,848

CURRENT ASSETS

Debtors

5

82,530

18,437

Cash at bank

55,363

187,307

137,893

205,744

CREDITORS

Amounts falling due within one year

6

(150,174

)

(184,546

)

NET CURRENT (LIABILITIES)/ASSETS

(12,281

)

21,198

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,904

)

28,046

PROVISIONS FOR LIABILITIES

(1,094

)

(1,370

)

NET (LIABILITIES)/ASSETS

(8,998

)

26,676

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(9,098

)

26,576

SHAREHOLDERS' FUNDS

(8,998

)

26,676

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

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

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

Mrs C Davies - Director

1.	STATUTORY INFORMATION

MC Technical Recruitment Ltd 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.

The financial statements relate to M C Technical Recruitment Limited as an individual entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised on the raising of an Invoice which is done on the commencement of a placing.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Computer Equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

Equipment

Totals

£

£

£

COST

At 1 November 2024

5,828

16,566

22,394

Additions

1,001

-

1,001

At 31 October 2025

6,829

16,566

23,395

DEPRECIATION

At 1 November 2024

4,073

11,473

15,546

Charge for year

579

2,893

3,472

At 31 October 2025

4,652

14,366

19,018

NET BOOK VALUE

At 31 October 2025

2,177

2,200

4,377

At 31 October 2024

1,755

5,093

6,848

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

36,756

13,469

Other debtors

45,774

4,968

82,530

18,437

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

13,926

4,265

Amounts owed to group undertakings

30,000

-

Taxation and social security

104,547

147,541

Other creditors

1,701

32,740

150,174

184,546

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mrs C Davies

Balance outstanding at start of year

(12,170

)

(11,370

)

Amounts advanced

32,240

-

Amounts repaid

-

(800

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,070

(12,170

)

8.	GOING CONCERN

At 31 October 2025 the company had net liabilities of £8,998.

The company has made a trading profit in the current year but went into deficit due to some restructuring of the business being completed within the year. The Director expects to continue to be in profit in 2025/26.

The director has gained confirmation from the shareholders that they will continue to provide financial support to the company for the foreseeable future and that they will not seek full repayment of their loan until the company is in a financial position to enable the loan to be repaid. Included within the above, as detailed in Note 7, are amounts owed to the group of £30,000.

The director has considered the future position of the company and is of the opinion that the company will continue to be profitable for the foreseeable future.

In view of the above the director considers that the going concern basis for the preparation of the accounts is appropriate.