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Registered number: 05469549
Codicote Finance Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Paul Ng & Associates
15 Halifax Way
Welwyn Garden City
Hertfordshire
AL72QH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05469549
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 163 327
163 327
CURRENT ASSETS
Debtors 5 187,968 219,882
Cash at bank and in hand 74,468 30,173
262,436 250,055
Creditors: Amounts Falling Due Within One Year 6 (64,971 ) (60,767 )
NET CURRENT ASSETS (LIABILITIES) 197,465 189,288
TOTAL ASSETS LESS CURRENT LIABILITIES 197,628 189,615
PROVISIONS FOR LIABILITIES
Deferred Taxation - (100 )
NET ASSETS 197,628 189,515
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 196,628 188,515
SHAREHOLDERS' FUNDS 197,628 189,515
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For the year ending 30 June 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved and authorised for issue by the board of directors on 3 November 2023 and were signed on its behalf by:
Mr J R Grant
Director
Mrs C A Grant
Director
03/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Codicote Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05469549 . The registered office is 14 The Ridgeway, Codicote, Hitchin, SG4 8YP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised to the extent that the company obtains the right to consideration in exchange for its performance. It is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on cost
Computer Equipment 50% on cost
2.4. Financial Instruments
The company has chosen to adopt the Sections 11 and 12 of FRS 102 in respect of financial instruments.

Financial assets
Basic financial assets, including trade and other receivables, cash and bank balances and investments, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: NIL)
- -
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2022 1,581
As at 30 June 2023 1,581
Depreciation
As at 1 July 2022 1,254
Provided during the period 164
As at 30 June 2023 1,418
Net Book Value
As at 30 June 2023 163
As at 1 July 2022 327
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 187,892 219,195
Other debtors 76 687
187,968 219,882
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,611 3,928
Other creditors 57,504 56,839
Taxation and social security 2,856 -
64,971 60,767
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Related Party Transactions
J R Grant - Director and controlling shareholder
At the balance sheet date, Mr J R Grant was owed £44,789 (2022: £44,789) by the company. No terms have been laid down as to repayment of capital or payment of interest on this loan. This amount is included in other creditors.
Other creditors include loans of £11,347 (2022: £9,741) due to parties, who are related to the directors at the balance sheet date. No terms have been laid down as to repayment of capital or payment of interest on these loans.
BM Samuels Finance Group plc - A company in which Mr A D Samuels has an interest
BM Samuels Finance Group plc charged the company £4,611 (2022: £3,928) for management fees and this amount was outstanding at the balance sheet date, and is included in trade creditors.
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9. Ultimate Controlling Party
The company's ultimate controlling party is Mr J R Grant and Mrs C A Grant by virtue of his ownership of 100% of the issued share capital in the company.
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