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REGISTERED NUMBER: SC286292 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

COFDM-LINK LIMITED

COFDM-LINK LIMITED (REGISTERED NUMBER: SC286292)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COFDM-LINK LIMITED

COMPANY INFORMATION
For The Year Ended 31 October 2023







DIRECTOR: David Goh





SECRETARY: Brodies Secretarial Services Limited





REGISTERED OFFICE: Lodge on the Loch
Onich
FORT WILLIAM
Inverness-shire
PH33 6RY





REGISTERED NUMBER: SC286292 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

COFDM-LINK LIMITED (REGISTERED NUMBER: SC286292)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 42,422 42,422
Cash at bank 2,098 2,098
44,520 44,520
CREDITORS
Amounts falling due within one year 5 30,339 29,846
NET CURRENT ASSETS 14,181 14,674
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,181

14,674

CAPITAL AND RESERVES
Called up share capital 1 1
Director's long term loan 135,000 135,000
Retained earnings (120,820 ) (120,327 )
SHAREHOLDERS' FUNDS 14,181 14,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2023 and were signed by:





David Goh - Director


COFDM-LINK LIMITED (REGISTERED NUMBER: SC286292)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2023

1. STATUTORY INFORMATION

COFDM-Link Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 42,422 42,422

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 13 13
Other creditors 30,326 29,833
30,339 29,846