Arion Recruitment Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04385611

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ARION RECRUITMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N P J Flitcroft

R J Kusel

G J D Roberts

REGISTERED OFFICE:

5 Morie Street

Wandsworth Town

London

SW18 1SL

REGISTERED NUMBER:

04385611

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

3,632

4,638

CURRENT ASSETS

Debtors

4

1,348,701

670,664

Cash at bank and in hand

135,947

207,518

1,484,648

878,182

CREDITORS

Amounts falling due within one year

5

932,579

354,052

NET CURRENT ASSETS

552,069

524,130

TOTAL ASSETS LESS CURRENT
LIABILITIES

555,701

528,768

CREDITORS

Amounts falling due after more than one
year

6

-

(2,614

)

PROVISIONS FOR LIABILITIES

(908

)

(1,160

)

NET ASSETS

554,793

524,994

CAPITAL AND RESERVES

Called up share capital

103

Retained earnings

554,690

524,891

554,793

524,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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:

G J D Roberts - Director

N P J Flitcroft - Director

R J Kusel - Director

1.	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.

Turnover

Turnover represents the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Turnover is presented gross of any

discounts offered to agents as a commission, but net of any value added tax.

For the rendering of services where a customer receives consideration over a period of more than one day,

turnover is recognised on a straight-line basis over the duration of the period of consideration.

For the rendering of services where a customer receives all the consideration of the sale on one day, turnover

is recognised on that day.

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

-

25% on reducing balance

Computer equipment

-

33% straight line

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.

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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

3.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

1,285

11,847

13,132

Additions

-

1,487

At 31 March 2026

1,285

13,334

14,619

DEPRECIATION

At 1 April 2025

1,114

7,380

8,494

Charge for year

43

2,450

2,493

At 31 March 2026

1,157

9,830

10,987

NET BOOK VALUE

At 31 March 2026

128

3,504

3,632

At 31 March 2025

171

4,467

4,638

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

1,306,851

393,572

Directors' loan accounts

11,739

14,739

Tax

-

4,179

VAT

23,116

2,997

Accrued income

-

253,661

Prepayments

6,995

1,516

1,348,701

670,664

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

2,612

10,457

Trade creditors

512,648

230,999

Tax

75,315

-

Social security and other taxes

(17,670

)

(16,233

)

Other creditors

178,303

5,671

Accrued expenses

181,371

123,158

932,579

354,052

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

-

2,614

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

R J Kusel

Balance outstanding at start of year

4,999

Amounts repaid

(1,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

3,999

4,999

G J D Roberts

Balance outstanding at start of year

4,829

5,579

Amounts repaid

(1,000

)

(750

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

3,829

4,829

N P J Flitcroft

Balance outstanding at start of year

4,911

5,331

Amounts advanced

-

330

Amounts repaid

(1,000

)

(750

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

3,911

4,911

This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

8.	RELATED PARTY DISCLOSURES

During the year the company issued dividends as follows:

R J Kusel

£69,078

G J D Roberts

£69,347

N P J Flitcroft

£71,828

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G J D Roberts and R J Kusel.

This was by virtue of their 99% holding of the issued share capital.