Registration number: 13984882

Locumjob Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Locumjob Ltd

Company Information

Directors

Dr Georgios Triantafyllidis Dr Liliya Makarenko

Registered office

22 Shiphay Park Road Torquay Devon TQ2 7DJ

Accountants

Neil Wilson Accountancy Limited Bank Chambers 260-262 Union Street Torquay Devon TQ2 5QU

Locumjob Ltd

(Registration number: 13984882)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	2,700	-
Current assets
Cash at bank and in hand		49,762	1
Creditors: Amounts falling due within one year	5	(29,450)	-
Net current assets		20,312	1
Net assets		23,012	1
Capital and reserves
Called up share capital	6	1	1
Retained earnings		23,011	-
Shareholders' funds		23,012	1

For the financial period ending 30 June 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 period 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 October 2026 and signed on its behalf by:
 

......................................... Dr Georgios Triantafyllidis Director

Locumjob Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
22 Shiphay Park Road
Torquay
Devon
TQ2 7DJ

These financial statements were authorised for issue by the Board on 2 October 2026.

2	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 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 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.

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 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.

Locumjob Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 June 2026

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2025 - 0).

Locumjob Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 June 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	3,000	3,000
At 30 June 2026	3,000	3,000
Amortisation
Amortisation charge	300	300
At 30 June 2026	300	300
Carrying amount
At 30 June 2026	2,700	2,700

5

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	19,061	-
Taxation and social security		9,564	-
Accruals and deferred income		825	-
		29,450	-

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

7

Dividends

		2026		2025
		£		£
Interim dividend of £13,000.00 (2025 - £Nil) per ordinary share		13,000		-

Locumjob Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 June 2026

8	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Repayments by director £	At 30 June 2026 £
Dr Liliya Makarenko
Dr Liliya Makarenko	-	(19,061)	(19,061)

Directors' remuneration

The directors' remuneration for the period was as follows:

	2026 £	2025 £
Remuneration	13,618	-
Contributions paid to money purchase schemes	8,000	-
	21,618	-

Dividends paid to directors

		2026 £		2025 £
Dr Liliya Makarenko
Dr Lilya Makarenko		13,000		-