Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-291The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-09-04falsefalseprovision of dental services.true 15112850 2023-09-03 15112850 2023-09-04 2024-09-30 15112850 2022-10-01 2023-09-03 15112850 2024-09-30 15112850 c:Director1 2023-09-04 2024-09-30 15112850 d:Buildings 2023-09-04 2024-09-30 15112850 d:Buildings 2024-09-30 15112850 d:CurrentFinancialInstruments 2024-09-30 15112850 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15112850 d:ShareCapital 2024-09-30 15112850 d:RetainedEarningsAccumulatedLosses 2024-09-30 15112850 c:FRS102 2023-09-04 2024-09-30 15112850 c:AuditExempt-NoAccountantsReport 2023-09-04 2024-09-30 15112850 c:FullAccounts 2023-09-04 2024-09-30 15112850 c:PrivateLimitedCompanyLtd 2023-09-04 2024-09-30 15112850 e:PoundSterling 2023-09-04 2024-09-30 iso4217:GBP xbrli:pure
Registered number: 15112850













Cody Harriss Ltd

Financial statements
Information for filing with the registrar

30 September 2024




 
Cody Harriss Ltd


Balance sheet
At 30 September 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
512,936

  
512,936

Current assets
  

Work in progress
  
12,500

Cash at bank and in hand
  
4,062

  
16,562

Creditors: amounts falling due within one year
 5 
(537,864)

Net current (liabilities)/assets
  
 
 
(521,302)

Total assets less current liabilities
  
(8,366)

  

Net (liabilities)/assets
  
(8,366)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(8,466)

Shareholders' deficit
  
(8,366)


1

 
Cody Harriss Ltd

    
Balance sheet (continued)
At 30 September 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2025.




A S Harriss
Director

Registered number: 15112850
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Cody Harriss Ltd
 
 

Notes to the financial statements
Period ended 30 September 2024

1.


General information

Cody Harriss Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is Willow Pool, Carlton Road, South Godstone, Godstone, RH9 8LD.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) and the Companies Act 2006.

 
2.2

Going concern

The director believes that the company will be able to continue to trade within its working capital facilities for the foreseeable future and with the continued support of the directors and shareholders. They choose to prepare the accounts on a going concern basis.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Freehold property
-
No depreciation

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Financial instruments

3

 
Cody Harriss Ltd
 

 
Notes to the financial statements
Period ended 30 September 2024

2.Accounting policies (continued)


2.6
Financial instruments (continued)

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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 trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.

4

 
Cody Harriss Ltd
 
 

Notes to the financial statements
Period ended 30 September 2024

4.


Tangible fixed assets





Freehold property

£



Cost


Additions
512,936



At 30 September 2024

512,936






Net book value



At 30 September 2024
512,936


5.


Creditors: amounts falling due within one year

2024
£

Bank loans
243,960

Amounts owed to group undertakings
289,344

Accruals and deferred income
4,560

537,864



6.


Related party transactions

During the period, the company operated on normal commercial terms with Airborne Property Services Ltd. The amount owed to Airborne Property Services Ltd at 30 September 2024 was £289,344.

 
5