BYRON RECRUITMENT LIMITED


Directors	MICHELMORE, Andrew John
	MICHELMORE, Cathriona


Registered Address	The Studio
	4e Beaufort Road
	Reigate
	RH2 9DJ


Registered Number	04656163 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		7,080		52,585
			7,080		52,585
Current assets
Debtors	4	23,777		14,992
Cash at bank and on hand		12		9,622
		23,789		24,614
Creditors amounts falling due within one year	5	(320,454)		(318,291)
Net current assets (liabilities)			(296,665)		(293,677)
Total assets less current liabilities			(289,585)		(241,092)
Creditors amounts falling due after one year	6		(1,081)		(7,470)
Provisions for liabilities			(1,345)		-
Net assets			(292,011)		(248,562)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(292,111)		(248,662)
Shareholders' funds			(292,011)		(248,562)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2026, and are signed on its behalf by:

MICHELMORE, Andrew John
Director
Registered Company No. 04656163

BYRON RECRUITMENT LIMITED

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

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The financial statements have been prepared on the going concern basis. At the balance sheet date, the company had net liabilities of £(292,011). However, the directors have received confirmation that the directors will continue to provide financial support to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Going concern

The financial statements have been prepared on the going concern basis. At the balance sheet date, the company had net liabilities of £(292,011). However, the directors have received confirmation that the directors will continue to provide financial support to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 25	11,097	78,737	25,710	62,353	177,897
Additions	-	-	-	1,145	1,145
Disposals	-	(78,737)	-	-	(78,737)
At 31 January 26	11,097	-	25,710	63,498	100,305
Depreciation and impairment
At 01 February 25	10,674	34,447	22,916	57,275	125,312
Charge for year	106	-	699	1,555	2,360
On disposals	-	(34,447)	-	-	(34,447)
At 31 January 26	10,780	-	23,615	58,830	93,225
Net book value
At 31 January 26	317	-	2,095	4,668	7,080
At 31 January 25	423	44,290	2,794	5,078	52,585

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	990	-
Other debtors	-	158
Prepayments and accrued income	849	983
Deferred tax asset, debtors	21,938	13,851
Total	23,777	14,992

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	17,468	7,529
Bank borrowings and overdrafts	52,497	19,952
Taxation and social security	6,030	5,088
Finance lease and HP contracts	-	43,656
Other creditors	238,982	230,011
Accrued liabilities and deferred income	5,477	12,055
Total	320,454	318,291

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	1,081	7,470
Total	1,081	7,470

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	-		43,656

8.	Operating lease commitments
	At 31 January 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £3,564 (2025 – £Nil)

9.	Further information regarding the company's financial position
	The National Westminster Bank PLC and RBS Invoice Finance Limited have a fixed and floating charge over the undertaking and all property and assets present and future.