IRIS Accounts Production v23.3.1.45 13278978 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh132789782022-12-31132789782023-12-31132789782023-01-012023-12-31132789782022-03-31132789782022-04-012022-12-31132789782022-12-3113278978ns10:Originalns15:EnglandWales2023-01-012023-12-3113278978ns14:PoundSterlingns10:Original2023-01-012023-12-3113278978ns10:Originalns10:Director12023-01-012023-12-3113278978ns10:Original2023-01-012023-12-3113278978ns10:Original2023-12-3113278978ns10:Originalns10:PrivateLimitedCompanyLtd2023-01-012023-12-3113278978ns10:Originalns10:SmallEntities2023-01-012023-12-3113278978ns10:Originalns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3113278978ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3113278978ns10:SmallCompaniesRegimeForAccountsns10:Original2023-01-012023-12-3113278978ns10:Originalns10:FullAccounts2023-01-012023-12-3113278978ns10:Originalns10:Director22023-01-012023-12-3113278978ns10:Originalns10:RegisteredOffice2023-01-012023-12-3113278978ns10:Original2022-12-3113278978ns10:Originalns5:CurrentFinancialInstruments2023-12-3113278978ns10:Originalns5:CurrentFinancialInstruments2022-12-3113278978ns5:ShareCapitalns10:Original2023-12-3113278978ns5:ShareCapitalns10:Original2022-12-3113278978ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-12-3113278978ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-12-3113278978ns10:Original2022-04-012022-12-3113278978ns10:Originalns5:CostValuation2022-12-3113278978ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3113278978ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: 13278978 (England and Wales)








Unaudited Financial Statements

For The Year Ended 31 December 2023

for

Cosydorm Limited

Cosydorm Limited (Registered number: 13278978)






Contents of the Financial Statements
For The Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cosydorm Limited

Company Information
For The Year Ended 31 December 2023







DIRECTORS: C Cui
Dr C Xu





REGISTERED OFFICE: Kemp House
160 City Road
London
EC1V 2NX





REGISTERED NUMBER: 13278978 (England and Wales)





ACCOUNTANTS: Bromhead
Harscombe House
1 Darklake View
Plymouth
Devon
PL6 7TL

Cosydorm Limited (Registered number: 13278978)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100,000 100,000

CURRENT ASSETS
Debtors 5 1 1
Cash at bank 7,165 9,878
7,166 9,879
CREDITORS
Amounts falling due within one year 6 116,608 116,488
NET CURRENT LIABILITIES (109,442 ) (106,609 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(9,442

)

(6,609

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (9,443 ) (6,610 )
(9,442 ) (6,609 )

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:





C Cui - Director


Cosydorm Limited (Registered number: 13278978)

Notes to the Financial Statements
For The Year Ended 31 December 2023

1. STATUTORY INFORMATION

Cosydorm Limited is a private company, limited by shares , registered in England and Wales. 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.

Going Concern
There has been a loan from the parent company Jiayi International Education Investment Group Limited of £114,087 to support Cosydorm Limited. Therefore, the directors consider it appropriate for the accounts to be prepared a going concern basis.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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.

Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Investments
Unlisted investments are stated at fair value. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Cosydorm Limited (Registered number: 13278978)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2023

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 100,000
NET BOOK VALUE
At 31 December 2023 100,000
At 31 December 2022 100,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1 1

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 1 1
Other creditors 116,607 116,487
116,608 116,488

7. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Jiayi Education Holdings Limited, a company registered in the Cayman Islands.