Acorah Software Products - Accounts Production 15.0.600 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 09417110 Mr W Ansari Mr Wamiq Ansari false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09417110 2023-01-31 09417110 2024-01-31 09417110 2023-02-01 2024-01-31 09417110 frs-core:CurrentFinancialInstruments 2024-01-31 09417110 frs-core:FurnitureFittings 2024-01-31 09417110 frs-core:FurnitureFittings 2023-02-01 2024-01-31 09417110 frs-core:FurnitureFittings 2023-01-31 09417110 frs-core:ShareCapital 2024-01-31 09417110 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 09417110 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09417110 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 09417110 frs-bus:SmallEntities 2023-02-01 2024-01-31 09417110 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09417110 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 09417110 1 2023-02-01 2024-01-31 09417110 frs-bus:Director1 2023-02-01 2024-01-31 09417110 frs-countries:EnglandWales 2023-02-01 2024-01-31 09417110 2022-01-31 09417110 2023-01-31 09417110 2022-02-01 2023-01-31 09417110 frs-core:CurrentFinancialInstruments 2023-01-31 09417110 frs-core:ShareCapital 2023-01-31 09417110 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 09417110
CODED ALM CONSULTING LIMITED
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09417110
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,747 2,727
2,747 2,727
CURRENT ASSETS
Debtors 5 3,055 7,525
Cash at bank and in hand 7,577 17,350
10,632 24,875
Creditors: Amounts Falling Due Within One Year 6 (1,555 ) (2,065 )
NET CURRENT ASSETS (LIABILITIES) 9,077 22,810
TOTAL ASSETS LESS CURRENT LIABILITIES 11,824 25,537
NET ASSETS 11,824 25,537
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 11,724 25,437
SHAREHOLDERS' FUNDS 11,824 25,537
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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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr W Ansari
Director
14/10/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CODED ALM CONSULTING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09417110 . The registered office is 16 Ingleby Road, Ilford, Essex, IG1 4RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling , which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% p.a. reducing balance
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

...CONTINUED
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2.4. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 February 2023 7,496
Additions 707
As at 31 January 2024 8,203
Depreciation
As at 1 February 2023 4,769
Provided during the period 687
As at 31 January 2024 5,456
Net Book Value
As at 31 January 2024 2,747
As at 1 February 2023 2,727
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,500 3,500
Other debtors 555 4,025
3,055 7,525
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,555 2,065
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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8. Pension Commitments
The company operates a defined contribution pension scheme for the benefits of it's employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £2095 (PY £1364) were due to the fund. They are included in Other Creditors.
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr W Ansari - 8,772
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid - 17,200
11. Related Party Transactions
At balance sheet date, Mr Wamiq Ansari, a director of the company, was owed £1,555 (2023 - £1,579) by Coded Alm Consulting Limited.
12. Controlling Party
The company's controlling party is Mr Wamiq Ansari by virtue of his ownership of 51% of the issued share capital in the company.
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