REGISTERED NUMBER: 11062595 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Oxygen Digital Recruitment Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Jackson

REGISTERED OFFICE:

Criterion House

40 Parkway

Chelmsford

Essex

CM2 7PN

REGISTERED NUMBER:

11062595 (England and Wales)

ACCOUNTANTS:

HCL Accountancy Limited

26 Dorset Gardens

Rochford

Essex

SS4 3AH

FIXED ASSETS

Tangible assets

4

402

62,238

CURRENT ASSETS

Debtors

5

159,231

54,023

Cash at bank

10

16,043

159,241

70,066

CREDITORS

Amounts falling due within one year

6

234,217

55,625

NET CURRENT (LIABILITIES)/ASSETS

(74,976

)

14,441

TOTAL ASSETS LESS CURRENT LIABILITIES

(74,574

)

76,679

CREDITORS

Amounts falling due after more than one year

7

16,394

47,716

NET (LIABILITIES)/ASSETS

(90,968

)

28,963

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(91,068

)

28,863

SHAREHOLDERS' FUNDS

(90,968

)

28,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 28 August 2026 and were signed by:

R Jackson - Director

1.	STATUTORY INFORMATION

Oxygen Digital 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.

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.

Turnover

Turnover, which excludes value added tax, comprises the value of services undertaken by the company under its principal activity, which is the provision of recruitment consultancy services. This broadly consists of:

-turnover from contractor placements, representing fees billed for the services of contractors including their costs, which is recognised when the service has been provided.

-turnover from permanent placements, representing fees billed as a percentage of the candidate's remuneration package, which is recognised on signature of contract and/or on the start date of the candidate.

Turnover not invoiced at the balance sheet date is included within accrued income.

Tangible fixed assets

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

Improvements to property

-

in accordance with the property

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 December 2024

63,590

39,314

20,859

123,763

Disposals

(63,590

)

(38,704

)

(11,704

)

(113,998

)

At 30 November 2025

-

610

9,155

9,765

DEPRECIATION

At 1 December 2024

25,821

17,333

18,371

61,525

Charge for year

-

153

1,751

1,904

Eliminated on disposal

(25,821

)

(17,014

)

(11,231

)

(54,066

)

At 30 November 2025

-

472

8,891

9,363

NET BOOK VALUE

At 30 November 2025

-

138

264

402

At 30 November 2024

37,769

21,981

2,488

62,238

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

87,892

15,004

Other debtors

71,339

39,019

159,231

54,023

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

42,982

34,090

Trade creditors

75,364

1,140

Taxation and social security

4,059

6,947

Other creditors

111,812

13,448

234,217

55,625

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

16,394

47,716

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

10.	ULTIMATE CONTROLLING PARTY

The controlling party is R Jackson.

11.	GOING CONCERN

As at the balance sheet date the company had a net deficiency of assets of £90,968 after a loss before taxation of £99,989 for the year. The continuation of the Company's activities is dependent on the support of its directors.The financial statements are therefore drawn up under the historical cost convention and on a going concern.