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REGISTERED NUMBER: 03862670 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

CODEBOOK INTERNATIONAL LIMITED

CODEBOOK INTERNATIONAL LIMITED (REGISTERED NUMBER: 03862670)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CODEBOOK INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: P L Mann
Mrs J M Mann





SECRETARY: P L Mann





REGISTERED OFFICE: St Clere
15 Deepdene Wood
Dorking
Surrey
RH5 4BG





REGISTERED NUMBER: 03862670 (England and Wales)





ACCOUNTANTS: GBJ Financial Limited
Sterling House
27 Hatchlands Road
Redhill
Surrey
RH1 6RW

CODEBOOK INTERNATIONAL LIMITED (REGISTERED NUMBER: 03862670)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,761 2,924
1,761 2,924

CURRENT ASSETS
Debtors 6 96,209 134,668
Cash at bank 5,786 6,426
101,995 141,094
CREDITORS
Amounts falling due within one year 7 88,261 83,379
NET CURRENT ASSETS 13,734 57,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,495

60,639

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 15,395 60,539
SHAREHOLDERS' FUNDS 15,495 60,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

CODEBOOK INTERNATIONAL LIMITED (REGISTERED NUMBER: 03862670)

BALANCE SHEET - continued
31 MARCH 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





P L Mann - Director


CODEBOOK INTERNATIONAL LIMITED (REGISTERED NUMBER: 03862670)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Codebook International 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.

Turnover
Turnover represents net invoiced sales of computer software consultancy, support and development, excluding value added tax. Adjustment is made for the value of services invoiced but not yet delivered.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Intangible fixed assets
The company capitalises software development costs where it is considered that there is an enduring benefit that will lead to future revenue flows. The capitalised development expenditure is amortised over its estimated useful life of three years

CODEBOOK INTERNATIONAL LIMITED (REGISTERED NUMBER: 03862670)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 April 2023
and 31 March 2024 93,586
AMORTISATION
At 1 April 2023
and 31 March 2024 93,586
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Office
equipment
and Computer
furniture equipment Totals
£ £ £
COST
At 1 April 2023
and 31 March 2024 681 8,639 9,320
DEPRECIATION
At 1 April 2023 681 5,715 6,396
Charge for year - 1,163 1,163
At 31 March 2024 681 6,878 7,559
NET BOOK VALUE
At 31 March 2024 - 1,761 1,761
At 31 March 2023 - 2,924 2,924

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 51,821 83,674
Amounts owed by participating interests 44,388 44,388
Other debtors - 6,606
96,209 134,668

CODEBOOK INTERNATIONAL LIMITED (REGISTERED NUMBER: 03862670)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 2,624 1,409
Taxation and social security 12,117 9,802
Other creditors 73,520 72,168
88,261 83,379

8. RELATED PARTY DISCLOSURES

The company is a related party to Codebook Solutions America Ltd, a company controlled by the director. During the period the company sold software amounting to £nil (2023: £1,306) to the related party. At the period end, the related party owed the company £44,388 (2023: £44,388).