Registration number: 05557430

Procare Recruitment Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Procare Recruitment Limited

(Registration number: 05557430)
Balance Sheet as at 31 December 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	4		1,137		3,303
Current assets
Debtors	5	63,604		44,842
Cash at bank and in hand		296,693		337,695
		360,297		382,537
Creditors: Amounts falling due within one year	6	(76,537)		(89,242)
Net current assets			283,760		293,295
Net assets			284,897		296,598
Capital and reserves
Called up share capital		1		1
Profit and loss account		284,896		296,597
Total equity			284,897		296,598

For the financial 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.

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 24 August 2026
 

......................................... Ms S. Hatton Director

Procare Recruitment Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

1	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 provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

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.

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
Fixtures & Fittings	33% Straight Line

Share capital

Ordinary shares are classified as equity.

Procare Recruitment Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 24 (2024 - 27).

3	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	2,576	2,173

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	15,799	15,799
Additions	410	410
At 31 December 2025	16,209	16,209
Depreciation
At 1 January 2025	12,496	12,496
Charge for the year	2,576	2,576
At 31 December 2025	15,072	15,072
Carrying amount
At 31 December 2025	1,137	1,137
At 31 December 2024	3,303	3,303

Procare Recruitment Limited

Notes to the Unaudited Financial Statements For The Year Ended 31 December 2025

5

Debtors

	2025 £	2024 £
Trade debtors	60,575	38,781
Prepayments	3,029	3,029
Other debtors	-	3,032
	63,604	44,842

Included within other debtors is an amount owed by the director of £529 (2024 £3,032) which is interest free and repayable on demand.

6

Creditors

	2025 £	2024 £
Taxation and social security	68,428	80,228
Other creditors	8,109	9,014
	76,537	89,242

7	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	12,118	12,118
Later than one year and not later than five years	12,118	24,236
	24,236	36,354

The amount of non-cancellable operating lease payments recognised as an expense during the year was £12,118 (2024 - £12,118).