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Registered number: 15274981









CODEOLOGY GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

 
CODEOLOGY GROUP LIMITED
REGISTERED NUMBER: 15274981

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
72,344

Investments
 5 
219,742

  
292,086

Current assets
  

Debtors: amounts falling due within one year
 6 
233,527

Cash at bank and in hand
 7 
201,671

  
435,198

Creditors: amounts falling due within one year
 8 
(18,693)

Net current assets
  
 
 
416,505

Total assets less current liabilities
  
708,591

  

Net assets
  
708,591


Capital and reserves
  

Called up share capital 
 9 
28

Share premium account
  
949,987

Profit and loss account
  
(241,424)

  
708,591


Page 1

 
CODEOLOGY GROUP LIMITED
REGISTERED NUMBER: 15274981
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider 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 directors acknowledge their 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 income and retained earnings 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 25 July 2025.




................................................
Louis Mason
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CODEOLOGY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the period was that of manufacturing. The Company was incorporated on 10th November 2023 and commenced trading on 29th February 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on a going concern basis. This assumes the continued support of the directors which they have pledged for the foreseeable future. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
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.

Page 3

 
CODEOLOGY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 3.

Page 4

 
CODEOLOGY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


Additions
86,813



At 31 March 2025

86,813



Depreciation


Charge for the period on owned assets
14,469



At 31 March 2025

14,469



Net book value



At 31 March 2025
72,344


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
219,742



At 31 March 2025
219,742





6.


Debtors

2025
£


Trade debtors
61,507

Amounts owed by group undertakings
172,020

233,527


Page 5

 
CODEOLOGY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


Cash and cash equivalents

2025
£

Cash at bank and in hand
201,671

201,671



8.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
12,959

Other taxation and social security
5,734

18,693



9.


Share capital

2025
£
Allotted, called up and fully paid


1,013 Ordinary A1 shares of £0.01 each
10.13
113 Ordinary B shares of £0.01 each
1.13
237 Ordinary A2 shares of £0.01 each
2.37
1,390 Ordinary C shares of £0.01 each
13.90

27.53


Upon incorporation, 1 Ordinary B 1p share was issued at par.
During the year 1,013 Ordinary A1, 112 Ordinary B, 237 Ordinary A2 and 1390 Ordiinary C shares were issued at par.


10.


Controlling party

The Company is controlled the parent company Control Print BV.
The Company's ultimate parent company is Control Print Limited.

 
Page 6