REGISTERED NUMBER: 06668167 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Topgear Recruitment Solutions Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountant's Report

7

DIRECTOR:

Miss R Middleton

REGISTERED OFFICE:

Lombard House

Cross Keys

Lichfield

WS13 6DN

REGISTERED NUMBER:

06668167 (England and Wales)

ACCOUNTANT:

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

FIXED ASSETS

Tangible assets

4

274

1,820

CURRENT ASSETS

Debtors

5

228,657

248,828

Cash at bank

196,541

126,261

425,198

375,089

CREDITORS

Amounts falling due within one year

6

74,042

46,024

NET CURRENT ASSETS

351,156

329,065

TOTAL ASSETS LESS CURRENT LIABILITIES

351,430

330,885

CREDITORS

Amounts falling due after more than one year

7

-

(9,641

)

PROVISIONS FOR LIABILITIES

(68

)

(346

)

NET ASSETS

351,362

320,898

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

351,359

320,895

351,362

320,898

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

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

The director acknowledges her 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 1 September 2026 and were signed by:

Miss R Middleton - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

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 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.

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 30 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

618

1,498

706

2,822

DEPRECIATION

At 1 January 2025

296

-

706

1,002

Charge for year

48

1,498

-

1,546

At 31 December 2025

344

1,498

706

2,548

NET BOOK VALUE

At 31 December 2025

274

-

-

274

At 31 December 2024

322

1,498

-

1,820

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

90,902

132,836

Amounts owed by associates

129,318

95,544

Other debtors

8,437

5,160

Directors' current accounts

-

15,288

228,657

248,828

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

9,681

10,268

Trade creditors

17,852

2,556

Tax

7,632

(8

)

Social security and other taxes

11,551

9,877

VAT

18,815

20,362

Other creditors

1,274

767

Directors' current accounts

487

-

Accrued expenses

6,750

2,202

74,042

46,024

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

-

9,641

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Topgear Recruitment Solutions Ltd for the year ended 31 December 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Topgear Recruitment Solutions Ltd in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Topgear Recruitment Solutions Ltd and state those matters that I have agreed to state to the director of Topgear Recruitment Solutions Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Topgear Recruitment Solutions Ltd and its director for my work or for this report.

It is your duty to ensure that Topgear Recruitment Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Topgear Recruitment Solutions Ltd. You consider that Topgear Recruitment Solutions Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Topgear Recruitment Solutions Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Groucott Moor Limited

Lombard House

Cross Keys

Lichfield

Staffordshire

WS13 6DN

1 September 2026