MET Recruitment UK Ltd - Filleted accounts

Registered number

06558287

MET Recruitment UK Ltd

Filleted Accounts

31 December 2025

MET Recruitment UK Ltd
Registered number:		06558287
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£			£	£		£
Fixed assets
Tangible assets	3		7,798			4,946
Investments	4		95			-
			7,893			4,946

Current assets
Debtors	5	1,347,444			683,577
Cash at bank and in hand		16,308			95,063
		1,363,752			778,640

Creditors: amounts falling due within one year	6	(1,100,857)			(498,127)

Net current assets			262,895			280,513

Total assets less current liabilities			270,788			285,459

Creditors: amounts falling due after more than one year	7		-			(66,667)

Provisions for liabilities			(2,000)			-


Net assets			268,788			218,792

Capital and reserves
Called up share capital	10		1,000			1,000
Profit and loss account			267,788			217,792

Shareholder's funds			268,788			218,792

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



R J Tong
Director
Approved by the board on 24 September 2026

MET Recruitment UK Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The accounts are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment, fixtures and fittings			20% reducing balance and 3 years straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					312		25


3	Tangible fixed assets
								Equipment, fixtures and fittings
£
	Cost
	At 1 January 2025							54,310
	Additions							4,801
	At 31 December 2025							59,111

	Depreciation
	At 1 January 2025							49,364
	Charge for the year							1,949
	At 31 December 2025							51,313

	Net book value
	At 31 December 2025							7,798
	At 31 December 2024							4,946


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	Additions							95

	At 31 December 2025							95

	The company holds 95% of the share capital of MET Recruitment Logistics Ltd (Unlisted Investment).


5	Debtors					2025		2024
£							£

	Trade debtors					991,133		887,091
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					83,243		-
	Factored debts outstanding					-		(541,615)
	Other debtors					273,068		338,101
						1,347,444		683,577


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					16,667		-
	Factoring loan					471,574		-
	Trade creditors					40,641		33,605
	Taxation and social security costs					488,231		385,353
	Other creditors					83,744		79,169
						1,100,857		498,127


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		66,667


8	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					471,574		541,615

	The factoring loan is secured by a fixed and floating charge over all assets of the company.


9	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	R J Tong
	Loan	-		2,936		-		2,936

	M L Hunter
	Loan	-		487		-		487

		-		3,423		-		3,423

	Unsecured loans of £3,423 were made to the directors during the year, subject to interest equivalent to the official rate of interest used by HM Revenue & Customs for beneficial loans where applicable. The balance outstanding at the year end was £3,423.


10	Share capital					2025		2024
£							£

	Allotted, called up and fully paid:
	Ordinary shares					1,000		1,000


11	Other information

	MET Recruitment UK Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	203-204 Wolverhampton Street
	Dudley
	West Midlands
	DY1 1ED

	Its registered number is:	06558287