| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026 |
| FOR |
| NAG RECRUITMENT LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026 |
| FOR |
| NAG RECRUITMENT LIMITED |
| NAG RECRUITMENT LIMITED (REGISTERED NUMBER: 12925139) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| NAG RECRUITMENT LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 JULY 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 15 West Street |
| Brighton |
| East Sussex |
| BN1 2RL |
| NAG RECRUITMENT LIMITED (REGISTERED NUMBER: 12925139) |
| BALANCE SHEET |
| 31 JULY 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| ( |
) |
| 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 were approved by the director and authorised for issue on |
| NAG RECRUITMENT LIMITED (REGISTERED NUMBER: 12925139) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JULY 2026 |
| 1. | STATUTORY INFORMATION |
| NAG Recruitment Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| The total turnover of the company for the period has been derived from its principal activity undertaken in the United Kingdom. Turnover includes amounts receivable for the provision of recruitment services net of VAT and trade discounts. Revenue for temporary placements is recognised once the candidate has undertaken work for the client. Revenue for permanent placements is recognised on the date the candidate commences work for the client. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Computer Equipment - 33% Straight Line |
| Fixture & Fittings - 20% Reducing Balance |
| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Financial instruments |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| Taxation |
| Taxation for the year comprises current tax 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. |
| 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 |
| The average number of employees during the year was |
| NAG RECRUITMENT LIMITED (REGISTERED NUMBER: 12925139) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2026 |
| 4. | INTANGIBLE FIXED ASSETS |
| Computer |
| Goodwill | software | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2025 |
| and 31 July 2026 |
| AMORTISATION |
| At 1 August 2025 |
| Amortisation for year |
| At 31 July 2026 |
| NET BOOK VALUE |
| At 31 July 2026 |
| At 31 July 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Computer |
| fittings | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 August 2025 |
| Additions |
| At 31 July 2026 |
| DEPRECIATION |
| At 1 August 2025 |
| Charge for year |
| At 31 July 2026 |
| NET BOOK VALUE |
| At 31 July 2026 |
| At 31 July 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Deferred tax asset |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Social security and other taxes |
| VAT | 164,448 | 139,721 |
| Other creditors |
| Accruals and deferred income |
| NAG RECRUITMENT LIMITED (REGISTERED NUMBER: 12925139) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 JULY 2026 |
| 8. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2026 | 2025 |
| £ | £ |
| Within one year |
| 9. | DEFERRED TAX |
| £ |
| Provided during year | ( |
) |
| Balance at 31 July 2026 | ( |
) |
| The company has tax losses available to carry forward against future taxable profits. A deferred tax asset has been recognised in respect of those losses to the extent that the directors consider recovery to be probable based on forecasts of future taxable profits. |
| 10. | CONTROLLING PARTY |
| At the balance sheet date, the company's controlling party is Amanda Barnett. |