CONNECT NURSING LIMITED


Director	SHUGA, Susan


Company Secretary	SHUGA, Susan


Registered Address	577 High Road Leytonstone
	London
	E11 4PB


Registered Number	03698429 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		271,257		263,597
			271,257		263,597
Current assets
Debtors	4	750,916		655,619
Cash at bank and on hand		20,479		7,964
		771,395		663,583
Creditors amounts falling due within one year	5	(773,321)		(653,366)
Net current assets (liabilities)			(1,926)		10,217
Total assets less current liabilities			269,331		273,814
Creditors amounts falling due after one year	6		(5,738)		(8,922)
Net assets			263,593		264,892
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			262,593		263,892
Shareholders' funds			263,593		264,892

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 August 2026, and are signed on its behalf by:

SHUGA, Susan
Director
Registered Company No. 03698429

CONNECT NURSING LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	20
	Plant and machinery	5
	Fixtures and fittings	4
	Vehicles	4
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	96		102

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 February 25	287,081	115,335	27,899	5,569	2,047	437,931
Additions	-	35,247	3,595	-	-	38,842
Disposals	-	(115,335)	-	-	-	(115,335)
At 31 January 26	287,081	35,247	31,494	5,569	2,047	361,438
Depreciation and impairment
At 01 February 25	43,062	115,335	12,650	2,654	633	174,334
Charge for year	14,354	7,050	7,874	1,392	512	31,182
On disposals	-	(115,335)	-	-	-	(115,335)
At 31 January 26	57,416	7,050	20,524	4,046	1,145	90,181
Net book value
At 31 January 26	229,665	28,197	10,970	1,523	902	271,257
At 31 January 25	244,019	-	15,249	2,915	1,414	263,597

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	562,175	523,796
Other debtors	115,000	124,267
Prepayments and accrued income	73,741	7,556
Total	750,916	655,619

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	16,726	11,756
Bank borrowings and overdrafts	426,894	485,121
Taxation and social security	253,770	89,709
Finance lease and HP contracts	3,182	3,182
Other creditors	72,749	62,099
Accrued liabilities and deferred income	-	1,499
Total	773,321	653,366

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	5,738	8,922
Total	5,738	8,922

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	8,920		12,103