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Registered number: 10468862
Coniston Recruitment Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Coniston Recruitment Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Coniston Recruitment Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10468862

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 10,000 |  | 15,000
Tangible Assets | 5 |  | 497 |  | 730
|  |  | 10,497 |  | 15,730
CURRENT ASSETS
Debtors | 6 | 406,619 |  | 493,892 |
Cash at bank and in hand |  | 86,890 |  | 155,428 |
|  | 493,509 |  | 649,320 |
Creditors: Amounts Falling Due Within One Year | 7 | (663,959 ) |  | (732,337 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (170,450 ) |  | (83,017 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (159,953 ) |  | (67,287 )
NET LIABILITIES |  |  | (159,953 ) |  | (67,287 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (159,954 ) |  | (67,288 )
SHAREHOLDERS' FUNDS |  |  | (159,953) |  | (67,287)

Page 1
Page 2
Coniston Recruitment Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Neil Pharo Director
31 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Coniston Recruitment Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Coniston Recruitment Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10468862 . The registered office is The Rural Enterprise Centre Stafford Drive, Battlefield Enterprise Park, Shrewsbury, SY1 3FE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have agreed to provide continuing support for a period of at least 12 months from the date of signing the balance sheet.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently
measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the
acquisition date where it is probable that the expected future economic benefits that are attributable
to the asset will flow to the entity and the fair value of the asset can be measured reliably; the
intangible asset arises from contractual or other legal rights; and the intangible asset is separable
from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values
over their useful lives on the following bases:
Franchise fee - Over 10 years on cost
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% per annum on net book value
Computer Equipment | 33.3% per annum of cost

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Coniston Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 43)
35 43
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 50,000
As at 31 December 2025 | 50,000
Amortisation
As at 1 January 2025 | 35,000
Provided during the period | 5,000
As at 31 December 2025 | 40,000
Net Book Value
As at 31 December 2025 | 10,000
As at 1 January 2025 | 15,000

Page 4
Page 5
Coniston Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 3,700 | 2,749 | 6,449
As at 31 December 2025 | 3,700 | 2,749 | 6,449
Depreciation
As at 1 January 2025 | 3,079 | 2,640 | 5,719
Provided during the period | 124 | 109 | 233
As at 31 December 2025 | 3,203 | 2,749 | 5,952
Net Book Value
As at 31 December 2025 | 497 | - | 497
As at 1 January 2025 | 621 | 109 | 730

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 137,962 |  | 138,266
Other debtors | 65,495 |  | 101,106
Corporation tax recoverable assets | - |  | 14,341
Other taxes and social security | 2,176 |  | -
Directors' loan accounts | 200,986 |  | 240,179
| 406,619 |  | 493,892

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 21,063 |  | 71,909
Other taxes and social security | - |  | 14,859
VAT | 633,171 |  | 638,137
Other creditors | 5,894 |  | 5,422
Accruals and deferred income | 3,831 |  | 2,010
| 663,959 |  | 732,337

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5
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Coniston Recruitment Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,448 |  | 8,439
| 1,448 |  | 8,439

10. Directors Advances, Credits and Guarantees
Included within Debtors are aggregate loans to directors of £200,986 (2024: £240,179).
The above loans are unsecured and repayable on demand. Interest of 2.25% has been charged to 05.04.2025 and then 3.75 thereafter.
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