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REGISTERED NUMBER: 09854256 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CODA HEALTHCARE COMMUNICATIONS LIMITED

CODA HEALTHCARE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09854256)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CODA HEALTHCARE COMMUNICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Mr R Murdoch
Mr M Owen





REGISTERED OFFICE: Suite F10, Glasshouse
Alderley Park
Congleton Road
Nether Alderley
Cheshire
SK10 4TG





REGISTERED NUMBER: 09854256 (England and Wales)





ACCOUNTANTS: Christian Douglass Accountants Limited
Chartered Accountants
2 Jordan Street
Knott Mill
Manchester
M15 4PY

CODA HEALTHCARE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09854256)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,908 13,576
Investments 5 2 4
22,910 13,580

CURRENT ASSETS
Debtors 6 546,687 207,980
Cash at bank 98,751 109,574
645,438 317,554
CREDITORS
Amounts falling due within one year 7 279,848 122,432
NET CURRENT ASSETS 365,590 195,122
TOTAL ASSETS LESS CURRENT
LIABILITIES

388,500

208,702

CREDITORS
Amounts falling due after more than one year 8 8,700 14,500
NET ASSETS 379,800 194,202

CAPITAL AND RESERVES
Called up share capital 4 6
Capital redemption reserve 2 -
Retained earnings 379,794 194,196
SHAREHOLDERS' FUNDS 379,800 194,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 4 July 2024 and were signed on its behalf by:





Mr R Murdoch - Director


CODA HEALTHCARE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09854256)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

CODA Healthcare Communications Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09854256 and its registered office is Suite F10, Glasshouse Alderley Park,Congleton Road, Nether Alderley, Cheshire, England, SK10 4TG.

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.

Preparation of consolidated financial statements
The financial statements contain information about CODA Healthcare Communications Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

CODA HEALTHCARE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09854256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 20,509
Additions 19,294
At 30 November 2023 39,803
DEPRECIATION
At 1 December 2022 6,933
Charge for year 9,962
At 30 November 2023 16,895
NET BOOK VALUE
At 30 November 2023 22,908
At 30 November 2022 13,576

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2022 4
Disposals (2 )
At 30 November 2023 2
NET BOOK VALUE
At 30 November 2023 2
At 30 November 2022 4

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 543,933 202,654
Amounts owed by group undertakings - 100
Other debtors 2,754 5,226
546,687 207,980

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 5,800 5,800
Trade creditors - 96
Taxation and social security 258,809 111,626
Other creditors 15,239 4,910
279,848 122,432

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 8,700 14,500

CODA HEALTHCARE COMMUNICATIONS LIMITED (REGISTERED NUMBER: 09854256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
Mr C Gosling
Balance outstanding at start of year 2,766 6,465
Amounts advanced - 15,000
Amounts repaid (2,766 ) (18,699 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,766

Mr R Murdoch
Balance outstanding at start of year - 10,000
Amounts advanced 294 1,000
Amounts repaid - (11,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 294 -