REGISTERED NUMBER: 04694396 (England and Wales)

EUROJOBSITES LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr R Foster

Secretary:

Mrs R J Foster

Registered office:

Unit 13 Kingsmill Business Park

Chapel Mill Road

Kingston Upon Thames

London

KT1 3GZ

Registered number:

04694396 (England and Wales)

Accountants:

Rock Tax & Accounting Ltd

69 High Street

Southgate

London

N14 6LD

Fixed assets

Intangible assets

4

-

53,050

Tangible assets

5

1,132

2,263

1,132

55,313

Current assets

Debtors

6

106,831

85,575

Cash at bank

442,686

518,622

549,517

604,197

Creditors

Amounts falling due within one year

7

224,649

270,849

Net current assets

324,868

333,348

Total assets less current liabilities

326,000

388,661

Capital and reserves

Called up share capital

30

30

Retained earnings

325,970

388,631

326,000

388,661

326,000

388,661

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

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

The director acknowledges his 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 director and authorised for issue on 4 November 2025 and were signed by:

Mr R Foster - Director

1.	Statutory information

EUROJOBSITES 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.

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.

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings - 25% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in the profit and loss account.

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

Transactions in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of transaction. At the balance sheet date, monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange at that date. Exchange differences are taken into account in arriving at Operating Profit.

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 2 (2024 - 2 ) .

4.	Intangible fixed assets

Patents and

Computer

licences

software

Totals

£

£

£

Cost

At 1 April 2024

and 31 March 2025

1,030

158,841

159,871

Amortisation

At 1 April 2024

927

105,894

106,821

Amortisation for year

103

52,947

53,050

At 31 March 2025

1,030

158,841

159,871

Net book value

At 31 March 2025

-

-

-

At 31 March 2024

103

52,947

53,050

5.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 April 2024

6,186

Disposals

(413

)

At 31 March 2025

5,773

Depreciation

At 1 April 2024

3,923

Charge for year

1,131

Eliminated on disposal

(413

)

At 31 March 2025

4,641

Net book value

At 31 March 2025

1,132

At 31 March 2024

2,263

6.

Debtors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade debtors

76,171

66,522

Other debtors

9,249

846

Prepayments

21,411

18,207

106,831

85,575

7.

Creditors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade creditors

31,658

36,873

Tax

-

9,249

Social security and other taxes

906

-

VAT

42

1,049

Accruals and deferred income

190,938

222,623

Accrued expenses

1,105

1,055

224,649

270,849