Registration number: 03668759

Personnel Organisers Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Personnel Organisers Ltd

Company Information

Director

Vivienne Lynn Foster

Company secretary

Vivienne Lynn Foster

Registered office

5 Ducketts Wharf South Street Bishop's Stortford Hertfordshire England CM23 3AR

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

Personnel Organisers Ltd

(Registration number: 03668759)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	21,186	33,618
Current assets
Debtors	5	19,876	15,883
Cash at bank and in hand		53,250	63,002
		73,126	78,885
Creditors: Amounts falling due within one year	6	(38,369)	(56,830)
Net current assets		34,757	22,055
Net assets		55,943	55,673
Capital and reserves
Called up share capital	7	100	100
Retained earnings		55,843	55,573
Shareholders' funds		55,943	55,673

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2026
 

......................................... Vivienne Lynn Foster Company secretary and director

Personnel Organisers Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Ducketts Wharf
South Street
Bishop's Stortford
Hertfordshire
CM23 3AR
England

These financial statements were authorised for issue by the director on 31 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Personnel Organisers Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Buildings	10 years straight line
Computer equipment	4 years straight line
Office equipment	4 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Personnel Organisers Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Land and buildings £	Computer equipment £	Office equipment £	Total £
Cost or valuation
At 1 November 2024	36,069	10,388	13,915	60,372
Additions	-	-	800	800
Disposals	(10,800)	-	-	(10,800)
At 31 October 2025	25,269	10,388	14,715	50,372
Depreciation
At 1 November 2024	3,607	9,841	13,306	26,754
Charge for the year	2,527	424	561	3,512
Eliminated on disposal	(1,080)	-	-	(1,080)
At 31 October 2025	5,054	10,265	13,867	29,186
Carrying amount
At 31 October 2025	20,215	123	848	21,186
At 31 October 2024	32,462	547	609	33,618

Included within the net book value of land and buildings above is £20,215 (2024 - £32,462) in respect of freehold land and buildings.
 

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		11,740	5,896
Amounts owed by related parties		8,136	8,136
Other debtors		-	1,851
		19,876	15,883

Personnel Organisers Ltd

Notes to the Financial Statements for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	(1,875)	14,220
Taxation and social security	5,133	4,760
Accruals and deferred income	1,870	3,645
Other creditors	33,241	34,205
	38,369	56,830

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100