Registration number: 15453234

Tandem Recruitment Group Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

Tandem Recruitment Group Ltd

(Registration number: 15453234)
Abridged Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	725	906
Current assets
Debtors		9,450	9,360
Cash at bank and in hand		65,600	56,372
		75,050	65,732
Creditors: Amounts falling due within one year		(70,272)	(61,182)
Net current assets		4,778	4,550
Net assets		5,503	5,456
Capital and reserves
Called up share capital		100	100
Retained earnings		5,403	5,356
Shareholders' funds		5,503	5,456

For the financial year ending 31 January 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 prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 23 October 2026 and signed on its behalf by:
 

......................................... C Plowright Director

Tandem Recruitment Group Ltd

Notes to the Unaudited Abridged Financial Statements for the year ended 31 January 2026

1	Accounting policies

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 abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged 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.

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.

Tax

The tax expense for the period comprises current 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 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.

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:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Office equipment	Over 3 years

Financial instruments

The company is party to only the basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Tandem Recruitment Group Ltd

Notes to the Unaudited Abridged Financial Statements for the year ended 31 January 2026

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

3	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	181	227

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	1,133	1,133
At 31 January 2026	1,133	1,133
Depreciation
At 1 February 2025	227	227
Charge for the year	181	181
At 31 January 2026	408	408
Carrying amount
At 31 January 2026	725	725
At 31 January 2025	906	906