Company No: 06059161 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

M Chapple

REGISTERED OFFICE	St Andrews House
	St. Marys Walk
	Maidenhead
	SL6 1QZ
	United Kingdom

COMPANY NUMBER

06059161 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	15,252		39,088
		15,252		39,088
Current assets
Debtors	4	560,310		899,740
Cash at bank and in hand		2,378,122		1,500,347
		2,938,432		2,400,087
Creditors: amounts falling due within one year	5	( 575,373)		( 477,003)
Net current assets		2,363,059		1,923,084
Total assets less current liabilities		2,378,311		1,962,172
Creditors: amounts falling due after more than one year	6	0		( 7,580)
Provision for liabilities		6,636		2,893
Net assets		2,384,947		1,957,485
Capital and reserves
Called-up share capital	8	24		24
Capital redemption reserve		24		24
Profit and loss account		2,384,899		1,957,437
Total shareholders' funds		2,384,947		1,957,485

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Marc Daniels Specialist Recruitment Limited (registered number: 06059161) were approved and authorised for issue by the Director on 17 July 2026. They were signed on its behalf by:

M Chapple Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Marc Daniels Specialist Recruitment Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is St Andrews House, St. Marys Walk, Maidenhead, , SL6 1QZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Marc Daniels Specialist Recruitment Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for the sale of goods and the rendering of services in the normal course of business, and is shown net of discounts and VAT.
Revenue arises from the provision of recruitment services.
Revenue is recognised proportionally over the performance of the service contract, by reference to the stage of completion of the transaction at the end of the reporting period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	3 years straight line
Fixtures and fittings	5 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	28		31

3. Tangible assets

	Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2025	72,965		29,709		27,102		129,776
Additions	0		0		1,249		1,249
At 31 March 2026	72,965		29,709		28,351		131,025
Accumulated depreciation
At 01 April 2025	34,456		29,552		26,680		90,688
Charge for the financial year	24,322		70		693		25,085
At 31 March 2026	58,778		29,622		27,373		115,773
Net book value
At 31 March 2026	14,187		87		978		15,252
At 31 March 2025	38,509		157		422		39,088

4. Debtors

	2026		2025
	£		£
Trade debtors	536,206		893,066
Other debtors	24,104		6,674
	560,310		899,740

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	18,288		17,569
Taxation and social security	446,469		372,764
Obligations under finance leases and hire purchase contracts	7,580		12,994
Other creditors	103,036		73,676
	575,373		477,003

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Obligations under finance leases and hire purchase contracts	0		7,580

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	2,893		( 653)
Credited to the Profit and Loss Account	3,743		3,546
At the end of financial year	6,636		2,893

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
24 Ordinary shares of £ 1.00 each	24		24

9. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	18,200		13,650
Between one and five years	31,850		0
Total future minimum lease payments under non-cancellable operating leases	50,050		13,650