IRIS Accounts Production v24.3.2.46 12225104 director 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh122251042023-09-30122251042024-09-30122251042023-10-012024-09-30122251042022-09-30122251042022-10-012023-09-30122251042023-09-3012225104ns15:EnglandWales2023-10-012024-09-3012225104ns14:PoundSterling2023-10-012024-09-3012225104ns10:Director12023-10-012024-09-3012225104ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3012225104ns10:SmallEntities2023-10-012024-09-3012225104ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3012225104ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3012225104ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3012225104ns10:FullAccounts2023-10-012024-09-3012225104ns10:RegisteredOffice2023-10-012024-09-3012225104ns5:CurrentFinancialInstruments2024-09-3012225104ns5:CurrentFinancialInstruments2023-09-3012225104ns5:Non-currentFinancialInstruments2024-09-3012225104ns5:Non-currentFinancialInstruments2023-09-3012225104ns5:ShareCapital2024-09-3012225104ns5:ShareCapital2023-09-3012225104ns5:RetainedEarningsAccumulatedLosses2024-09-3012225104ns5:RetainedEarningsAccumulatedLosses2023-09-3012225104ns5:PlantMachinery2023-10-012024-09-3012225104ns5:FurnitureFittings2023-10-012024-09-3012225104ns5:MotorVehicles2023-10-012024-09-3012225104ns5:ComputerEquipment2023-10-012024-09-3012225104ns5:PlantMachinery2023-09-3012225104ns5:FurnitureFittings2023-09-3012225104ns5:MotorVehicles2023-09-3012225104ns5:ComputerEquipment2023-09-3012225104ns5:PlantMachinery2024-09-3012225104ns5:FurnitureFittings2024-09-3012225104ns5:MotorVehicles2024-09-3012225104ns5:ComputerEquipment2024-09-3012225104ns5:PlantMachinery2023-09-3012225104ns5:FurnitureFittings2023-09-3012225104ns5:MotorVehicles2023-09-3012225104ns5:ComputerEquipment2023-09-3012225104ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3012225104ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 12225104 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Defined Coding Limited

Defined Coding Limited (Registered number: 12225104)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Defined Coding Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: K Bratton





REGISTERED OFFICE: Building 6000 Langstone Technology Park
Langstone Road
Havant
Hampshire
PO9 1SA





REGISTERED NUMBER: 12225104 (England and Wales)





ACCOUNTANTS: AM-PM Accounting Solutions Limited
Building 6000
Langstone Technology Park
Langstone Road
Havant
Hampshire
PO9 1SA

Defined Coding Limited (Registered number: 12225104)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,587 16,523

CURRENT ASSETS
Stocks 4,000 -
Debtors 5 1,533 2,950
Cash at bank 4,606 7,222
10,139 10,172
CREDITORS
Amounts falling due within one year 6 9,770 8,685
NET CURRENT ASSETS 369 1,487
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,956

18,010

CREDITORS
Amounts falling due after more than one year 7 (2,708 ) (5,163 )

PROVISIONS FOR LIABILITIES (3,342 ) (3,195 )
NET ASSETS 11,906 9,652

CAPITAL AND RESERVES
Called up share capital 101 100
Retained earnings 11,805 9,552
11,906 9,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Defined Coding Limited (Registered number: 12225104)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 January 2025 and were signed by:





K Bratton - Director


Defined Coding Limited (Registered number: 12225104)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Defined Coding 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 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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

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

Defined Coding Limited (Registered number: 12225104)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 3,596 2,275 17,898 9,821 33,590
Additions 1,757 7,581 - 1,600 10,938
Disposals (1,671 ) - - (3,309 ) (4,980 )
At 30 September 2024 3,682 9,856 17,898 8,112 39,548
DEPRECIATION
At 1 October 2023 1,084 722 9,123 6,138 17,067
Charge for year 788 2,285 2,194 2,028 7,295
Eliminated on disposal (554 ) - - (1,847 ) (2,401 )
At 30 September 2024 1,318 3,007 11,317 6,319 21,961
NET BOOK VALUE
At 30 September 2024 2,364 6,849 6,581 1,793 17,587
At 30 September 2023 2,512 1,553 8,775 3,683 16,523

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,026 1,008
Other debtors 507 1,942
1,533 2,950

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 2,500 2,545
Trade creditors 2 1
Taxation and social security 6,007 4,919
Other creditors 1,261 1,220
9,770 8,685

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 2,708 5,163

Defined Coding Limited (Registered number: 12225104)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. RELATED PARTY DISCLOSURES

Included within other creditors is a loan balance totalling £171 (2023 £155) owed to Mr K Bratton, a director. This was provided interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K Bratton.