Caroline South Recruitment Limited

Caroline South Recruitment Limited
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Caroline South Recruitment Limited Accountants' Report For the year ended 28 February 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Caroline South Recruitment Limited for the year ended 28 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caroline South Recruitment Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Caroline South Recruitment Limited , as a body, in accordance with the terms of our engagement letter dated 05 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caroline South Recruitment Limited and state those matters that we have agreed to state to the Board of Directors of Caroline South Recruitment Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caroline South Recruitment Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Caroline South Recruitment Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Caroline South Recruitment Limited. You consider that Caroline South Recruitment Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Caroline South Recruitment Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Mayfair Associates London Ltd 69 Banstead Road Carshalton Surrey SM5 3NP 05 October 2026 1

Caroline South Recruitment Limited
Accountants' Report
For the year ended 28 February 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Caroline South Recruitment Limited for the year ended 28 February 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caroline South Recruitment Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Caroline South Recruitment Limited , as a body, in accordance with the terms of our engagement letter dated 05 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caroline South Recruitment Limited and state those matters that we have agreed to state to the Board of Directors of Caroline South Recruitment Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caroline South Recruitment Limited and its Board of Directors as a body for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the accounts of Caroline South Recruitment Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Mayfair Associates London Ltd
69 Banstead Road
Carshalton
Surrey
SM5 3NP
05 October 2026

1

Caroline South Recruitment Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	103	137
		103	137
Current assets
Cash at bank and in hand		2,427	4,448
Creditors: amount falling due within one year		(44,480)	(44,480)
Net current assets		(42,053)	(40,032)

Total assets less current liabilities		(41,950)	(39,895)
Net assets		(41,950)	(39,895)

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		(41,952)	(39,897)
Shareholders' funds		(41,950)	(39,895)

For the year ended 28 February 2026 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.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 05 October 2026 and were signed on its behalf by:

-------------------------------
Thomas James South
Director

2

Caroline South Recruitment Limited
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

Caroline South Recruitment Limited is a private company, limited by shares, registered in , registration number 13216920, registration address Mistral House, 95 Maybury Road, Woking, GU21 5JL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 March 2025	434	434
Additions	-	-
Disposals	-	-
At 28 February 2026	434	434
Depreciation
At 01 March 2025	297	297
Charge for year	34	34
On disposals	-	-
At 28 February 2026	331	331
Net book values
Closing balance as at 28 February 2026	103	103
Opening balance as at 01 March 2025	137	137

4.

Share Capital

Authorised
2 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
2 Ordinary shares of £1.00 each	2		2
	2		2

3