Connex Civils Limited - Filleted accounts

Registered number

04877543

Connex Civils Limited

Filleted Accounts

31 December 2025

Connex Civils Limited
Registered number:		04877543
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,961			52,354

Current assets
Debtors	4	20,841			44,988
Cash at bank and in hand		92,079			59,565
		112,920			104,553

Creditors: amounts falling due within one year	5	(27,016)			(38,626)

Net current assets			85,904			65,927

Total assets less current liabilities			105,865			118,281

Creditors: amounts falling due after more than one year	6		(19,597)			(32,732)



Net assets			86,268			85,549

Capital and reserves
Called up share capital			100			100
Profit and loss account			86,168			85,449

Shareholders' funds			86,268			85,549

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




James Harrison
Director
Approved by the board on 19 June 2026

Connex Civils Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Vans			25% Reducing balance
	Computer equipment			over 4 years
	Plant and machinery			25% Reducing balance
	Fixtures, fittings, tools and equipment			25% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Computer equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	600		10,252		55,700		66,552
	Additions	-		3,080		-		3,080
	Disposals	-		-		(28,820)		(28,820)
	At 31 December 2025	600		13,332		26,880		40,812

	Depreciation
	At 1 January 2025	600		6,878		6,720		14,198
	Charge for the year	-		1,613		5,040		6,653
	At 31 December 2025	600		8,491		11,760		20,851

	Net book value
	At 31 December 2025	-		4,841		15,120		19,961
	At 31 December 2024	-		3,374		48,980		52,354


4	Debtors					2025		2024
£							£

	Trade debtors					10,740		24,656
	Other debtors					10,101		20,332
						20,841		44,988


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					6,547		-
	Trade creditors					10,119		33,983
	Taxation and social security costs					9,940		3,479
	Other creditors					410		1,164
						27,016		38,626


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					19,597		32,732


7	Related party transactions

	Dividends were paid both this and previous years to Mr J Harrison.


8	Other information

	Connex Civils Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Overbury Close
	Halesowen
	Birmingham
	West Midlands
	B63 3DL