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Company Registration No. 09398360 (England and Wales)
CODE ETC LIMITED Unaudited accounts for the year ended 31 January 2024
CODE ETC LIMITED Unaudited accounts Contents
Page
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CODE ETC LIMITED Company Information for the year ended 31 January 2024
Director
JOHNSON, Brian
Company Number
09398360 (England and Wales)
Registered Office
Kemp House, 152-160 City Road, London EC1V 2NX ENGLAND
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CODE ETC LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
306,000 
- 
Current assets
Debtors
- 
66,277 
Cash at bank and in hand
1,802 
- 
1,802 
66,277 
Creditors: amounts falling due within one year
(613)
(5,468)
Net current assets
1,189 
60,809 
Total assets less current liabilities
307,189 
60,809 
Creditors: amounts falling due after more than one year
(50,000)
(56,292)
Net assets
257,189 
4,517 
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
250,437 
- 
Profit and loss account
6,751 
4,516 
Shareholders' funds
257,189 
4,517 
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 28 October 2024 and were signed on its behalf by
JOHNSON, Brian Director Company Registration No. 09398360
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CODE ETC LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
CODE ETC LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09398360. The registered office is Kemp House,, 152-160 City Road, London, EC1V 2NX , ENGLAND.
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
These financial statements for the year ended 31 January 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2023
- 
Revaluations
340,000 
At 31 January 2024
340,000 
Amortisation
At 1 February 2023
- 
Charge for the year
34,000 
At 31 January 2024
34,000 
Net book value
At 31 January 2024
306,000 
The intangible assets held are carried at cost less accumulated amortisation and impairment. The Amortisation is on a straight-line basis over 10 years.
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CODE ETC LIMITED Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
- 
66,277 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
4,229 
Other creditors
613 
1,239 
613 
5,468 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
50,000 
50,000 
Taxes and social security
- 
6,292 
50,000 
56,292 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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