Company No: 08179676 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

D C Kolubinski

REGISTERED OFFICE	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT
	United Kingdom

COMPANY NUMBER

08179676 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	31.08.2025		31.08.2024
		£		£
Fixed assets
Tangible assets	3	80		340
		80		340
Current assets
Debtors	4	22,197		20,104
Cash at bank and in hand		7,413		3,309
		29,610		23,413
Creditors: amounts falling due within one year	5, 7	( 10,561)		( 9,897)
Net current assets		19,049		13,516
Total assets less current liabilities		19,129		13,856
Net assets		19,129		13,856
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		19,127		13,854
Total shareholder's funds		19,129		13,856

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Connection (Relationship) Limited (registered number: 08179676) were approved and authorised for issue by the Director on 21 May 2026. They were signed on its behalf by:

D C Kolubinski Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Connection (Relationship) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	3 years straight line
Computer equipment	4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	31.08.2025		31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 September 2024	384		4,933		5,317
At 31 August 2025	384		4,933		5,317
Accumulated depreciation
At 01 September 2024	384		4,593		4,977
Charge for the financial year	0		260		260
At 31 August 2025	384		4,853		5,237
Net book value
At 31 August 2025	0		80		80
At 31 August 2024	0		340		340

4. Debtors

	31.08.2025		31.08.2024
	£		£
Amounts owed by director	18,606		19,493
Prepayments and accrued income	448		611
Other debtors	3,143		0
	22,197		20,104

5. Creditors: amounts falling due within one year

	31.08.2025		31.08.2024
	£		£
Accruals	3,399		1,501
Taxation and social security	7,162		8,396
	10,561		9,897

6. Called-up share capital

	31.08.2025		31.08.2024
	£		£
Allotted, called-up and fully-paid
2 A ordinary shares of £ 1.00 each	2		2

7. Director's advances, credits and guarantees

	31.08.2025		31.08.2024
	£		£
D Kolubinski	0		0
Balance outstanding at start of year	19,493		25,351
Amounts advanced	9,294		9,313
Amounts repaid	(10,181)		(15,171)
Amounts written off	0		0
Amounts waived	0		0
	18,606		19,493