REGISTERED NUMBER: 07813383 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MOSAIC RECRUITMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms S Curran

Mrs J T Worrell

SECRETARY:

REGISTERED OFFICE:

The Coach House

The Square

Sawbridgeworth

Hertfordshire

CM21 9AE

REGISTERED NUMBER:

07813383 (England and Wales)

ACCOUNTANTS:

TC CH Limited

The Coach House

The Square

Sawbridgeworth

Hertfordshire

CM21 9AE

FIXED ASSETS

Tangible assets

4

11,174

13,758

CURRENT ASSETS

Debtors

5

106,105

147,183

Cash at bank

82,159

72,474

188,264

219,657

CREDITORS

Amounts falling due within one year

6

53,347

61,867

NET CURRENT ASSETS

134,917

157,790

TOTAL ASSETS LESS CURRENT LIABILITIES

146,091

171,548

CREDITORS

Amounts falling due after more than one year

7

2,500

12,500

NET ASSETS

143,591

159,048

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

143,489

158,946

143,591

159,048

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 directors acknowledge their 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 Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Ms S Curran - Director

Mrs J T Worrell - Director

1.	STATUTORY INFORMATION

Mosaic Recruitment 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.

Plant and machinery etc

-

25% on reducing balance and 25% 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.

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

Plant and

machinery

etc

£

COST

At 1 January 2025

41,587

Additions

1,529

At 31 December 2025

43,116

DEPRECIATION

At 1 January 2025

27,829

Charge for year

4,113

At 31 December 2025

31,942

NET BOOK VALUE

At 31 December 2025

11,174

At 31 December 2024

13,758

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,082

21,550

Other debtors

78,023

125,633

106,105

147,183

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

8,210

20,213

Taxation and social security

31,340

24,965

Other creditors

3,797

6,689

53,347

61,867

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,500

12,500