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REGISTERED NUMBER: 07637730 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| ACROW RECRUITMENT LTD |

| ACROW RECRUITMENT LTD (REGISTERED NUMBER: 07637730) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 2 |

| ACROW RECRUITMENT LTD (REGISTERED NUMBER: 07637730) |

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 49,162 |  | 56,499 |  |

CURRENT ASSETS

Debtors | 5 | 268,933 |  | 281,506 |  |

Cash at bank and in hand | 48,458 |  | 17,279 |  |

317,391 |  | 298,785 |  |

CREDITORS

Amounts falling due within one year | 6 | 221,637 |  | 161,612 |  |

NET CURRENT ASSETS | 95,754 |  | 137,173 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 144,916 |  | 193,672 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 23,733 |  | 30,062 |  |

NET ASSETS | 121,183 |  | 163,610 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 121,182 |  | 163,609 |  |

121,183 |  | 163,610 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

Mr A Maher - Director

| ACROW RECRUITMENT LTD (REGISTERED NUMBER: 07637730) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Acrow Recruitment Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07637730

| Registered office: | Business & Technology Centre

| Bessemer Drive

| Stevenage

| SG1 2DX

| 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| There are significant judgements and estimates involved in the preparation of the financial statements.

| Revenue

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax.

| Revenue is recognised when services are rendered to the customers.

| Property, plant and equipment

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

| Plant and machinery - 15% on reducing balance

| Motor vehicles - 25% on reducing balance.

| The company has adopted a policy of no depreciation charge in the year of acquisition but a full year charge will be provided in the year of disposal.

| ACROW RECRUITMENT LTD (REGISTERED NUMBER: 07637730) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

| Deferred tax is recognised in respect of all material 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

| Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

| The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

| Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

| Factored debts

| The company has its sales invoices factored . The company's factoring arrangements can neither be called as derecognition nor linked presentation. Hence a separate presentation has been adopted whereby gross debts are shown as an set on the balance sheet and proceeds from the factors are included within creditors as a liability.

| Cash and cash equivalents

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand and short term deposits with an original maturity date of one month.Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

| 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 profit or loss.

| Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

| ACROW RECRUITMENT LTD (REGISTERED NUMBER: 07637730) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 54,215 |  | 44,490 |  | 98,705 |  |

| Additions | 1,138 |  | - |  | 1,138 |  |

| At 31 August 2025 | 55,353 |  | 44,490 |  | 99,843 |  |

| DEPRECIATION

| At 1 September 2024 | 35,532 |  | 6,674 |  | 42,206 |  |

| Charge for year | 2,803 |  | 5,672 |  | 8,475 |  |

| At 31 August 2025 | 38,335 |  | 12,346 |  | 50,681 |  |

| NET BOOK VALUE

| At 31 August 2025 | 17,018 |  | 32,144 |  | 49,162 |  |

| At 31 August 2024 | 18,683 |  | 37,816 |  | 56,499 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 159,236 |  | 147,318 |  |

| Other debtors | 109,697 |  | 134,188 |  |

268,933 |  | 281,506 |  |

| Included in trade debtors are debts of £159,236 (2024: £147,318) subject to factoring by a legal charge on the company's book debts.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,335 |  | 6,329 |  |

| Trade creditors | 55,055 |  | 8,307 |  |

| Taxation and social security | 17,042 |  | 6,748 |  |

| Other creditors | 143,205 |  | 140,228 |  |

221,637 |  | 161,612 |  |

| Included in other creditors is a net amount of £136,907 (2024: £131,323) owing to the factoring company which has a fixed and floating charge over the company's assets and there is also a negative pledge.

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 23,733 |  | 30,062 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 30,062 |  | 36,391 |  |

| ACROW RECRUITMENT LTD (REGISTERED NUMBER: 07637730) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | RELATED PARTY DISCLOSURES

| Included in the other debtors less than one year is an amount of £107,325 (2024: £132,325) due from the connected companies with common directorship and shareholdings.The loan was interest free and repayable on demand.