DE Connexions Ltd Filleted Accounts Cover
DE Connexions Ltd
Company No. 08813109
Information for Filing with The Registrar
31 December 2023
DE Connexions Ltd Directors Report Registrar
The Director presents her report and the accounts for the year ended 31 December 2023.
Principal activities
The principal activity of the company during the year under review was that of supplying nursing and other staff to nursing and residential homes.
Director
The Director who served at any time during the year was as follows:
Lizzy Doubara Tuaweri
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Lizzy Doubara Tuaweri
Director
14 March 2025
DE Connexions Ltd Balance Sheet Registrar
at
31 December 2023
Restated
Company No.
08813109
Notes
2023
2022
£
£
Fixed assets
Intangible assets
4
-2,400
Tangible assets
5
1,1191,814
1,1194,214
Current assets
Debtors
6
48,94074,800
Cash at bank and in hand
1,4762,566
50,41677,366
Creditors: Amount falling due within one year
7
(59,912)
(37,377)
Net current (liabilities)/assets
(9,496)
39,989
Total assets less current liabilities
(8,377)
44,203
Creditors: Amounts falling due after more than one year
8
(34,300)
(40,079)
Net (liabilities)/assets
(42,677)
4,124
Capital and reserves
Called up share capital
100100
Profit and loss account
11
(42,777)
4,024
Total equity
(42,677)
4,124
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2023 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 14 March 2025 and signed on its behalf by:
Lizzy Doubara Tuaweri
Director
14 March 2025
DE Connexions Ltd Notes to the Accounts Registrar
for the year ended 31 December 2023
1
General information
DE Connexions Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08813109
Its registered office is:
92 Rolleston Drive
Arnold
Nottingham
NG5 7JP
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Going concern
The financial statements have been prepared on the going concern basis. The financial statements therefor do not include any of the adjustments that might be necessary if the company were to be unable to continue to trade.
2
Accounting policies
Turnover
Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Straight line
Furniture, fittings and equipment
20% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Financial instruments
Financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:
(a) The contractual rights to the cash flows from the asset expire or are settled;
(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
Restated
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
2821
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 January 2023
52,00052,000
At 31 December 2023
52,00052,000
Amortisation and impairment
At 1 January 2023
49,60049,600
Charge for the year
2,4002,400
At 31 December 2023
52,00052,000
Net book values
At 31 December 2023
--
At 31 December 2022
2,4002,400
5
Tangible fixed assets
Plant and machinery
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 January 2023
2,0504,4446,494
At 31 December 2023
2,0504,4446,494
Depreciation
At 1 January 2023
2,0502,6304,680
Charge for the year
-695695
At 31 December 2023
2,0503,3255,375
Net book values
At 31 December 2023
-1,1191,119
At 31 December 2022
-
1,814
1,814
6
Debtors
Restated
2023
2022
£
£
Trade debtors
15,51635,985
Corporation tax recoverable
7,4767,476
Loans to directors
24,95928,097
Other debtors
7213,242
Prepayments and accrued income
268-
48,94074,800
7
Creditors:
amounts falling due within one year
Restated
2023
2022
£
£
Bank loans and overdrafts
6,3335,518
Trade creditors
2671,040
Taxes and social security
7,917
20,231
Other creditors
45,3958,571
Accruals and deferred income
-2,017
59,91237,377
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
34,30040,079
34,30040,079
9
Related party transactions
During the year, the following loan to the director subsisted
The details are as follows:
Restated
2023
2022
L D Tuaweri
Balance at 1 January 2023
21,418
12,995
Amounts advances
7,735
32,262
Amounts repaid
(4,194)
(23,839)
Balance at 31 December 2023
24,959
21,418
The director is also a director of Crossworld Services Ltd.
At 31 December 2023 the company was owed £721 (2022 £Nil) by Crossworld Services Ltd .
The balance is unsecured, free of interest and repayable upon demand.
10
Share Capital
Share capital consists of 100 Ordinary Shares of £1 each, which are fully paid up.
11
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
12
Prior Year Adjustment
Share Capital
Retained Earnings
Total Equity
At 1 January 2022
100
3,950
4,050
Profit for the period
29,867
29,867
Dividends
(20,000)
(20,000)
At 31 December 2022 and 1 January 2023 as previously stated
100
13,817
13,917
Prior year adjustment
(9,793)
(9,793)
At 31 December 2022 and 1 January 2023 as restated
100
4,024
4,124
Loss for the period
(46,801)
(46,801)
At 31 December 2023
100
(42,777)
(42,677)
The prior year adjustments relate to the correction of errors in the financial statements for the financial year 31 December 2022. Some expenses were allocated to the directors loan instead of the relevant expense account thus overstating the profits. There were also some transactions that should have been posted to other creditors but were also included in the directors loan account.
13
Dividends
2023
2022
£
£
Dividends for the period:
Dividends paid in the period
-
20,000
-
20,000
Dividends by type:
Equity dividends
-20,000
-
20,000
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