Registration number: 03855216

Sue Ross Recruitment Limited

(Registration number: 03855216)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	9,639	7,542
Current assets
Debtors	4	79,282	175,184
Cash at bank and in hand		530,775	565,591
		610,057	740,775
Creditors: Amounts falling due within one year	5	(109,142)	(112,270)
Net current assets		500,915	628,505
Total assets less current liabilities		510,554	636,047
Provisions for liabilities		(2,351)	(917)
Net assets		508,203	635,130
Capital and reserves
Called up share capital		1	1
Retained earnings		508,202	635,129
Shareholders' funds		508,203	635,130

For the financial year ending 31 March 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 23 October 2026 and signed on its behalf by:
 

......................................... Sheena Purshouse Director

Sue Ross Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Sue Ross Recruitment Limited is a private company, limited by shares, domiciled in England and Wales, company number 03855216. The registered office is at Unit 8 , Floor 2, Blenheim Reach, 861 Ecclesall Road, Sheffield, S11 8TH.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and
accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sue Ross Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% Reducing balance
Fixtures and Fittings	20% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Sue Ross Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

1	Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of income and retained earnings.
 

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 11).

Sue Ross Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

3	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	6,452	6,042	12,494
Additions	-	4,072	4,072
At 31 March 2026	6,452	10,114	16,566
Depreciation
At 1 April 2025	2,322	2,630	4,952
Charge for the year	826	1,149	1,975
At 31 March 2026	3,148	3,779	6,927
Carrying amount
At 31 March 2026	3,304	6,335	9,639
At 31 March 2025	4,130	3,412	7,542

4

Debtors

Current	2026 £	2025 £
Trade debtors	75,611	85,262
Prepayments	3,671	10,652
Other debtors	-	79,270
	79,282	175,184

5

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	232	253
Taxation and social security	86,442	92,090
Accruals and deferred income	2,630	1,850
Other creditors	19,838	18,077
	109,142	112,270

Sue Ross Recruitment Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	1,439	17,270
Later than one year and not later than five years	-	1,439
	1,439	18,709

The amount of non-cancellable operating lease payments recognised as an expense during the year was £17,270 (2025 - £17,270).

7	Pension commitments

The total amount of financial commitments not included in the balance sheet concerning pensions is £27,117 (2025 - £26,327). The Company operate a defined contributions pension scheme. The assets of the scheme are held seperately from those if the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £27,117 (2025: £26,327). Contributions totalling £473 (2025: £3,786) were payable to the fund at the balance sheet date and are included in creditors.

8	Controlling party

The ultimate holding comany of Sue Ross Recruitment Limited is Purshouse Limited whose registered office is c/o Shorts Chartered Accountants, Cedar House, 63 Napier Street, Sheffield, S11 8HA.