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CODERS BEYOND BORDERS LIMITED

(formerly VOSTOK LTD)

Registered Number
09629317
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CODERS BEYOND BORDERS LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

DOBRYNIN, Andrey
RUPIN, Aleksandr

Registered Address

2a The Quadrant
Upper High Street
Epsom
KT17 4RH

Registered Number

09629317 (England and Wales)
CODERS BEYOND BORDERS LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,3892,372
1,3892,372
Current assets
Current asset investments4100,47317,188
Cash at bank and on hand21,71334,907
122,18652,095
Creditors amounts falling due within one year5(98,996)(48,266)
Net current assets (liabilities)23,1903,829
Total assets less current liabilities24,5796,201
Net assets24,5796,201
Capital and reserves
Called up share capital2020
Profit and loss account24,5596,181
Shareholders' funds24,5796,201
The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2025, and are signed on its behalf by:
RUPIN, Aleksandr
Director
Registered Company No. 09629317
CODERS BEYOND BORDERS LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 232,9492,949
At 30 June 242,9492,949
Depreciation and impairment
At 01 July 23577577
Charge for year983983
At 30 June 241,5601,560
Net book value
At 30 June 241,3891,389
At 30 June 232,3722,372
4.Current asset investments
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables15,0618,512
Bank borrowings and overdrafts1,324-
Taxation and social security79,42536,569
Other creditors3,1863,185
Total98,99648,266