REGISTERED NUMBER: SC260120 (Scotland)

Financial Statements For The Year Ended 31 March 2026

for

Worldwide Jobs Ltd

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D M Copeland

Mrs K E Copeland

REGISTERED OFFICE:

2 Orbital Court

Peel Park

East Kilbride

Glasgow

G74 5PH

REGISTERED NUMBER:

SC260120 (Scotland)

ACCOUNTANTS:

Robb Ferguson Chartered Accountants

Regent Court

70 West Regent Street

Glasgow

G2 2QZ

FIXED ASSETS

Tangible assets

4

584,170

616,937

Investments

5

20,230

19,364

604,400

636,301

CURRENT ASSETS

Debtors

640,899

573,917

Cash at bank and in hand

696,538

764,575

1,337,437

1,338,492

CREDITORS

Amounts falling due within one year

422,012

405,881

NET CURRENT ASSETS

915,425

932,611

TOTAL ASSETS LESS CURRENT LIABILITIES

1,519,825

1,568,912

PROVISIONS FOR LIABILITIES

31,586

38,027

NET ASSETS

1,488,239

1,530,885

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,488,237

1,530,883

1,488,239

1,530,885

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 11 August 2026 and were signed on its behalf by:

D M Copeland - Director

1.	STATUTORY INFORMATION

Worldwide Jobs Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

the amount of turnover can be measured reliably;

it is probable that the company will receive the consideration due under the contract;

the stage of completion of the contract at the end of the reporting period can be measured reliably; and

the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

10% on reducing balance

Fixed plant and equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the Statement of Comprehensive Income. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the Statement of Comprehensive Income.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating operating leases are charged to Statement of Comprehensive Income on a straight line basis over the period of the lease.

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 Statement of Comprehensive Income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

879,738

Additions

6,604

At 31 March 2026

886,342

DEPRECIATION

At 1 April 2025

262,801

Charge for year

39,371

At 31 March 2026

302,172

NET BOOK VALUE

At 31 March 2026

584,170

At 31 March 2025

616,937

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 April 2025

19,364

Additions

13,962

Revaluations

(13,096

)

At 31 March 2026

20,230

NET BOOK VALUE

At 31 March 2026

20,230

At 31 March 2025

19,364

Cost or valuation at 31 March 2026 is represented by:

Totals

£

Valuation in 2026

20,230

6.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Clydesdale Bank PLC holds a standard security over Unit 2, 2 Orbital Court, East Kilbride, Glasgow, G74 5PH.

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

D M Copeland

Balance outstanding at start of year

358,814

794,799

Amounts advanced

365,803

-

Amounts repaid

(358,814

)

(435,985

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

365,803

358,814