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Registered Number: 09603051
England & Northern Ireland

 

 

 

CODESSE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Directors Richard Brownlow
Charles Girdham
Registered Number 09603051
Registered Office C/O Mills & Co Accountants Ltd, KAO HOCKHAM BUILDING
EDINBURGH WAY
HARLOW
ESSEX
CM20 2NQ
Accountants M & A ACCOUNTANCY SERVICES S.L
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 October 2023.
Principal activities
Principal activity of the company during the financial year was of specialists recruitment services
Directors
The directors who served the company throughout the year were as follows:
Richard Brownlow
Charles Girdham
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Richard Brownlow
Director

Date approved: 31 July 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of CODESSE LTD for the year ended 31 October 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CODESSE LTD for the year ended 31 October 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of CODESSE LTD, as a body, in accordance with the terms of our engagement letter dated 31 July 2024 . Our work has been undertaken solely to prepare for your approval the accounts of CODESSE LTD and state those matters that we have agreed to state to the Board of Directors of CODESSE LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CODESSE LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CODESSE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CODESSE LTD.You consider that CODESSE LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of CODESSE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 October 2023.



....................................................
M & A ACCOUNTANCY SERVICES S.L
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
31 July 2024
3
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 4 9,054    9,279 
Cash at bank and in hand 5,959    52,171 
15,013    61,450 
Creditors: amount falling due within one year 5 (4,681)   (20,907)
Net current assets 10,332    40,543 
 
Total assets less current liabilities 10,332    40,543 
Net assets 10,332    40,543 
 

Capital and reserves
     
Called up share capital 140    140 
Share premium account 6 431,654    381,537 
Profit and loss account (421,462)   (341,134)
Shareholders' funds 10,332    40,543 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 July 2024 and were signed on its behalf by:


-------------------------------
Richard Brownlow
Director
4
  Equity share capital   Equity share premium   Retained Earnings   Total
£ £ £ £
At 01 November 2021 140  381,537  (545,872) (164,195)
Profit for the year 204,738  204,738 
Total comprehensive income for the year 204,738  204,738 
Total investments by and distributions to owners
At 31 October 2022 140  381,537  (341,134) 40,543 
At 01 November 2022 140  431,654  (341,134) 90,660 
Profit for the year (80,328) (80,328)
Total comprehensive income for the year (80,328) (80,328)
Total investments by and distributions to owners
At 31 October 2023 140  431,654  (421,462) 10,332 
5
General Information
CODESSE LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 09603051, registration address C/O Mills & Co Accountants Ltd, KAO HOCKHAM BUILDING, EDINBURGH WAY , HARLOW, ESSEX, CM20 2NQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33 Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 November 2022 1,901    1,901 
Additions  
Disposals  
At 31 October 2023 1,901    1,901 
Depreciation
At 01 November 2022 1,832    1,832 
Charge for year 69    69 
On disposals  
At 31 October 2023 1,901    1,901 
Net book values
Closing balance as at 31 October 2023  
Opening balance as at 01 November 2022  


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 1,265    9,279 
Advance Received (2,276)  
Director: Charles Girdham 5,000   
Director: Richard Brownlow 5,000   
VAT 65   
9,054    9,279 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 1,335    6,090 
PAYE & Social Security 3,347    8,832 
Other Creditors (1)   1 
VAT   5,984 
4,681    20,907 

6.

Share premium account

2023
£
  2022
£
Equity Share Premium b/fwd 431,654    381,537 
431,654    381,537 

6