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Registered number: 03411568 PEOPLE FIRST (RECRUITMENT) LIMITED UNAUDITED ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
PEOPLE FIRST (RECRUITMENT) LIMITED REGISTERED NUMBER: 03411568 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 87,588 |  | 74,124
|  |  | 87,588 |  | 74,124
Current assets |  |  |  |  |
Debtors due within 1 year |  | 308,421 |  | 390,678 |
Cash at bank and in hand |  | 866,693 |  | 822,773 |
|  | 1,175,114 |  | 1,213,451 |
Creditors: amounts falling due within one year | 6 | (256,865) |  | (293,203) |
Net current assets |  |  | 918,249 |  | 920,248
Total assets less current liabilities |  |  | 1,005,837 |  | 994,372
Provisions for liabilities |  |  |  |  |
Deferred tax |  | 8,148 |  | (18,000) |
Net assets |  |  | 1,013,985 |  | 976,372
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7 |  | 7
Share premium account |  |  | 41,800 |  | 41,800
Capital redemption reserve |  |  | 95 |  | 95
Profit and loss account |  |  | 972,083 |  | 934,470
|  |  | 1,013,985 |  | 976,372
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PEOPLE FIRST (RECRUITMENT) LIMITED REGISTERED NUMBER: 03411568 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2026.
K J Bevan
Director
The notes on pages 4 to 7 form part of these financial statements. Page 2
PEOPLE FIRST (RECRUITMENT) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Share premium account | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 January 2024 | 7 | 41,800 | 95 | 1,104,866 | 1,146,768
Loss for the year | - | - | - | (170,396) | (170,396)
At 1 January 2025 | 7 | 41,800 | 95 | 934,470 | 976,372
Profit for the year | - | - | - | 37,613 | 37,613
At 31 December 2025 | 7 | 41,800 | 95 | 972,083 | 1,013,985
| The notes on pages 4 to 7 form part of these financial statements.
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PEOPLE FIRST (RECRUITMENT) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
People First (Recruitment) Limited 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 financial statements are prepared in Sterling (£) which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The current economic conditions present increased risks for all businesses. In response to such conditions, the directors have carefully considered these risks including an assessment on uncertainty on future trading projection for a period of at least 12 months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis. Based on assessment, the directors consider that the company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations and external debt liabilities.
| 2.3 | Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes and is derived from permanent and temporary placements of candidates with customers. Turnover of permanent placements is recognised once a candidate is successfully placed with a customer. Turnover of temporary placements is recognised as and when work is carried out by the temporary candidate for the customer.
| 2.4 | Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Page 4
PEOPLE FIRST (RECRUITMENT) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.
| 2.6 | Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. Rental leases are currently reduced due a lease incentive. This incentive is currently in other creditors and is being released over the same period as the rent lease.
| 2.7 | Pension costs and other post-retirement benefits
The pension costs charged in the financial statements represent the contributions payable by the company during the year.
| 2.8 | Financial instruments
The company has adopted section 11 of FRS 102 in respect of financial instruments. (i) Financial assets Basic financial assets, including trade and other receivables, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. (ii) Financial liabilities Basic financial liabilities, including trade and other payables are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Page 5
PEOPLE FIRST (RECRUITMENT) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 63 (2024:56).
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 165,806 | 64,148 | 229,954
| Additions | 25,265 | - | 25,265
| At 31 December 2025 | 191,071 | 64,148 | 255,219
| Depreciation |  |  |
| At 1 January 2025 | 115,223 | 40,607 | 155,830
| Charge for the year | 8,503 | 3,298 | 11,801
| At 31 December 2025 | 123,726 | 43,905 | 167,631
| Net book value |  |  |
| At 31 December 2025 | 67,345 | 20,243 | 87,588
| At 31 December 2024 | 50,583 | 23,541 | 74,124
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 271,075 | 314,736
| Other debtors | 909 | 13,491
| Prepayments and accrued income | 36,437 | 62,451
|  | 308,421 | 390,678
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PEOPLE FIRST (RECRUITMENT) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,575 | 9,286
| Taxation and social security | 221,923 | 215,068
| Other creditors | 21,848 | 11,400
| Accruals and deferred income | 3,519 | 57,449
|  | 256,865 | 293,203
7. | Controlling party
The ultimate controlling party is K J Bevan, a director of the company.
Page 7