REGISTERED NUMBER: 01259594 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Randstad Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

P Dowd

J E Dowd

SECRETARY:

J E Dowd

REGISTERED OFFICE:

37 Crow Hall Road

Cramlington

Northumberland

NE23 1WH

REGISTERED NUMBER:

01259594 (England and Wales)

ACCOUNTANTS:

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

FIXED ASSETS

Tangible assets

4

1,154,664

1,276,753

Investments

5

52,744

-

1,207,408

1,276,753

CURRENT ASSETS

Stocks

6

845,491

771,148

Debtors

7

674,325

650,533

Cash at bank and in hand

1,767,209

1,863,964

3,287,025

3,285,645

CREDITORS

Amounts falling due within one year

8

446,365

514,373

NET CURRENT ASSETS

2,840,660

2,771,272

TOTAL ASSETS LESS CURRENT LIABILITIES

4,048,068

4,048,025

CAPITAL AND RESERVES

Called up share capital

8,820

8,820

Capital redemption reserve

9,180

9,180

Retained earnings

4,030,068

4,030,025

SHAREHOLDERS' FUNDS

4,048,068

4,048,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

P Dowd - Director

J E Dowd - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% - 33% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in, first out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2024

1,432,979

58,414

107,141

Additions

-

-

-

At 31 May 2025

1,432,979

58,414

107,141

DEPRECIATION

At 1 June 2024

412,174

50,566

88,965

Charge for year

28,660

4,117

2,033

At 31 May 2025

440,834

54,683

90,998

NET BOOK VALUE

At 31 May 2025

992,145

3,731

16,143

At 31 May 2024

1,020,805

7,848

18,176

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

384,705

52,524

2,035,763

Additions

-

2,125

2,125

At 31 May 2025

384,705

54,649

2,037,888

DEPRECIATION

At 1 June 2024

166,474

40,831

759,010

Charge for year

80,614

8,790

124,214

At 31 May 2025

247,088

49,621

883,224

NET BOOK VALUE

At 31 May 2025

137,617

5,028

1,154,664

At 31 May 2024

218,231

11,693

1,276,753

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

52,744

At 31 May 2025

52,744

NET BOOK VALUE

At 31 May 2025

52,744

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

Thinkcar Diagnostics Ltd

Registered office: Randstad House, Crowhall Road, Nelson Park, Cramlington, Northumberland,NE23 1WH

Nature of business: Wholesale trade of motor vehicle parts

%

Class of shares:

holding

Ordinary

30.00

Voting

50.00

6.

STOCKS

31.5.25

31.5.24

£

£

Finished goods

845,491

771,148

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

518,217

522,936

Amounts owed by associates

22,822

-

Prepayments

133,286

127,597

674,325

650,533

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

189,930

163,466

Tax

32,253

8,081

Social security and other taxes

19,904

104,945

VAT

98,407

99,993

Other creditors

2,572

2,245

Accruals and deferred income

103,299

135,643

446,365

514,373

Lloyds Bank plc hold a first legal charge over commercial freehold property known as Randstad House, 37 Crow Hall Road, Nelson Park East, Cramlington, NE23 1WH dated 11th May 2012 and an unlimited debenture dated 15th September 2011 incorporating a fixed and floating charge.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

AWS Accountancy Limited

3 Berrymoor Court

Northumberland Business Park

Cramlington

Northumberland

NE23 7RZ

27 November 2025