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Company Registration No. SC554107 (Scotland)
Coding Digital Limited Unaudited accounts for the year ended 31 January 2024
Coding Digital Limited Unaudited accounts Contents
Page
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Coding Digital Limited Company Information for the year ended 31 January 2024
Director
Parminder Gill
Company Number
SC554107 (Scotland)
Registered Office
24 MANDERSTON MEADOW NEWTON MEARNS GLASGOW G77 6GL SCOTLAND
Accountants
MYVO Ltd 49 John Finnie Street Kilmarnock East Ayrshire KA1 1EE
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Coding Digital Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
37,329 
(1)
Current assets
Debtors
46,791 
13,928 
Cash at bank and in hand
2,843 
81,272 
49,634 
95,200 
Creditors: amounts falling due within one year
(13,767)
(32,772)
Net current assets
35,867 
62,428 
Net assets
73,196 
62,427 
Capital and reserves
Profit and loss account
73,196 
62,427 
Shareholders' funds
73,196 
62,427 
For the year ending 31 January 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 April 2024 and were signed on its behalf by
Parminder Gill Director Company Registration No. SC554107
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Coding Digital Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Coding Digital Limited is a private company, limited by shares, registered in Scotland, registration number SC554107. The registered office is 24 MANDERSTON MEADOW, NEWTON MEARNS, GLASGOW, G77 6GL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
reducing balance method
Computer equipment
reducing balance method
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
- 
4,725 
4,725 
Additions
46,663 
- 
46,663 
At 31 January 2024
46,663 
4,725 
51,388 
Depreciation
At 1 February 2023
- 
4,726 
4,726 
Charge for the year
9,333 
- 
9,333 
At 31 January 2024
9,333 
4,726 
14,059 
Net book value
At 31 January 2024
37,330 
(1)
37,329 
At 31 January 2023
- 
(1)
(1)
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Coding Digital Limited Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
(567)
- 
Trade debtors
33,600 
10,800 
Other debtors
13,758 
3,128 
46,791 
13,928 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,224 
16,393 
Trade creditors
(11)
3 
Taxes and social security
5,554 
14,656 
Loans from directors
- 
1,720 
13,767 
32,772 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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