REGISTERED NUMBER: 03172565 (England and Wales)

Financial Statements

for the Year Ended 31st March 2025

for

E PERSONNEL RECRUITMENT LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M J Collins

Mrs R E S Watts

SECRETARY:

Mrs M J Collins

REGISTERED OFFICE:

44 High Street

Leatherhead

Surrey

KT22 8AJ

REGISTERED NUMBER:

03172565 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Tangible assets

4

-

232

CURRENT ASSETS

Stocks

167,859

155,055

Debtors

5

848,507

808,525

Cash at bank and in hand

848,371

784,694

1,864,737

1,748,274

CREDITORS

Amounts falling due within one year

6

878,002

930,496

NET CURRENT ASSETS

986,735

817,778

TOTAL ASSETS LESS CURRENT LIABILITIES

986,735

818,010

CREDITORS

Amounts falling due after more than one year

7

-

12,504

NET ASSETS

986,735

805,506

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

986,733

805,504

SHAREHOLDERS' FUNDS

986,735

805,506

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th October 2025 and were signed on its behalf by:

Mrs M J Collins - Director

Mrs R E S Watts - Director

1.	STATUTORY INFORMATION

E Personnel Recruitment Ltd. 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.

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 represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

6,353

6,949

13,302

Disposals

(6,353

)

(6,949

)

(13,302

)

At 31st March 2025

-

-

-

DEPRECIATION

At 1st April 2024

6,353

6,717

13,070

Charge for year

-

232

232

Eliminated on disposal

(6,353

)

(6,949

)

(13,302

)

At 31st March 2025

-

-

-

NET BOOK VALUE

At 31st March 2025

-

-

-

At 31st March 2024

-

232

232

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

840,886

805,117

Prepayments

7,621

3,408

848,507

808,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

12,504

50,000

Trade creditors

5,679

8,503

Tax

82,312

77,365

Social security and other taxes

208,463

263,371

VAT

394,718

407,139

Other creditors

606

14,354

Directors' current accounts

8,124

13,170

Accrued expenses

165,596

96,594

878,002

930,496

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

-

12,504

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company occupies premises owned by Mrs M J Collins and Mrs R E S Watts, who are directors of the company. A normal commercial rent of £23,000 (2023 - £23,000) was payable during the year.