Registration number: 12984055

Barclay Simpson Solutions Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Barclay Simpson Solutions Limited

Company Information

Directors

P Savill D Spencer M G Ampleford

Registered office

3 New Street Square London EC4A 3BF

Accountants

EVMS Partners LLP Chartered Accountants45 Ludgate Hill London EC4M 7JU

Barclay Simpson Solutions Limited

(Registration number: 12984055)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	22,511	31,541
Current assets
Debtors	5	954,615	754,492
Cash at bank and in hand		178,813	346,161
		1,133,428	1,100,653
Creditors: Amounts falling due within one year	6	(450,731)	(467,733)
Net current assets		682,697	632,920
Net assets		705,208	664,461
Capital and reserves
Called up share capital		107	107
Share premium reserve		9,900	9,900
Capital redemption reserve		1	1
Retained earnings		695,200	654,453
Shareholders' funds		705,208	664,461

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 May 2026 and signed on its behalf by:
 

......................................... M G Ampleford Director

Barclay Simpson Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is: 3 New Street Square, , London, EC4A 3BF.

2	Accounting policies

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.

Going concern

At the date of approval of these financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements are approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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 sales/value added tax, returns, rebates and discounts.

The company recognises permanent placement revenue when the candidate commences their employment with the company's customer. Revenue in respect of temporary staff is recognised when the temporary staff provide their services.

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.

Barclay Simpson Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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
Website development	4 years straight line
Computer equipment	4 years straight line

Financial instruments

Classification
The company does not trade in financial instruments and all such instruments arise directly from operations.

 Recognition and measurement
All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The company does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment.

The company’s cash holdings comprise on demand balances. All cash is held with banks with strong external credit ratings.

Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished.

Liabilities are classified as current if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

The company has an invoice financing facility whereby its trade debtors have been transferred to another party. The terms of this facility do not meet the criteria for derecognition as the risks and rewards of ownership of these debtors are retained by the company. Consequently the assets and liabilities relating to this facility are separately disclosed.

As the company only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.
 

Barclay Simpson Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

4	Tangible assets

	Website development £	Other tangible assets £	Total £
Cost
At 1 January 2025	16,950	34,000	50,950
Additions	4,250	-	4,250
At 31 December 2025	21,200	34,000	55,200
Depreciation
At 1 January 2025	11,653	7,756	19,409
Charge for the year	4,769	8,511	13,280
At 31 December 2025	16,422	16,267	32,689
Carrying amount
At 31 December 2025	4,778	17,733	22,511
At 31 December 2024	5,297	26,244	31,541

5

Debtors

Current	2025 £	2024 £
Trade debtors	630,726	656,845
Amounts owed by group undertakings	9,362	3,731
Prepayments	24,458	31,946
Other debtors	290,069	61,970
	954,615	754,492

Barclay Simpson Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	19,690	32,746
Amounts owed to group undertakings	17,885	27,457
Taxation and social security	98,738	131,426
Accruals and deferred income	226,086	167,605
Other creditors	88,332	108,499
	450,731	467,733