0 CodeArt Consulting Limited 06474048 false 2025-02-01 2025-08-31 2025-08-31 The principal activity of the company is that of providing computer consulting services.The company is to be struck off. Digita Accounts Production Advanced 6.30.9574.0 true true 06474048 2025-02-01 2025-08-31 06474048 2025-08-31 06474048 core:CurrentFinancialInstruments 2025-08-31 06474048 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 06474048 core:FurnitureFittingsToolsEquipment 2025-08-31 06474048 bus:SmallEntities 2025-02-01 2025-08-31 06474048 bus:AuditExemptWithAccountantsReport 2025-02-01 2025-08-31 06474048 bus:FilletedAccounts 2025-02-01 2025-08-31 06474048 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-08-31 06474048 bus:RegisteredOffice 2025-02-01 2025-08-31 06474048 bus:Director1 2025-02-01 2025-08-31 06474048 bus:PrivateLimitedCompanyLtd 2025-02-01 2025-08-31 06474048 core:FurnitureFittingsToolsEquipment 2025-02-01 2025-08-31 06474048 core:MotorVehicles 2025-02-01 2025-08-31 06474048 core:OfficeEquipment 2025-02-01 2025-08-31 06474048 countries:EnglandWales 2025-02-01 2025-08-31 06474048 2025-01-31 06474048 core:FurnitureFittingsToolsEquipment 2025-01-31 06474048 2024-02-01 2025-01-31 06474048 2025-01-31 06474048 core:CurrentFinancialInstruments 2025-01-31 06474048 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 06474048 core:FurnitureFittingsToolsEquipment 2025-01-31 xbrli:pure iso4217:GBP

Registration number: 06474048

CodeArt Consulting Limited
Unaudited Filleted Financial Statements
for the Period from 1 February 2025 to 31 August 2025

CodeArt Consulting Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 5

CodeArt Consulting Limited

(Registration number: 06474048)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 3,766
Current assets |  |  |
Debtors | 5 | - | 262
Cash at bank and in hand |  | - | 64,642
|  | - | 64,904
Creditors: Amounts falling due within one year | 6 | - | (1,859)
Net current assets |  | - | 63,045
Net assets |  | - | 66,811
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (100) | 66,711
Shareholders' funds |  | - | 66,811

For the financial period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 September 2025

......................................... B J Abbott Director

CodeArt Consulting Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
30 St Giles'
Oxford
OX1 3LE

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in sterling which is the functional currency and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

CodeArt Consulting Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 10% straight line
Motor vehicles | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

CodeArt Consulting Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 August 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0 (2025 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 February 2025 | 10,419 | 10,419
Disposals | (10,419) | (10,419)
At 31 August 2025 | - | -
Depreciation
At 1 February 2025 | 6,653 | 6,653
Eliminated on disposal | (6,653) | (6,653)
At 31 August 2025 | - | -
Carrying amount
At 31 August 2025 | - | -
At 31 January 2025 | 3,766 | 3,766

5 | Debtors

| 2025 £ | 2025 £
Prepayments | - | 262
| - | 262

CodeArt Consulting Limited

Notes to the Financial Statements for the Period from 1 February 2025 to 31 August 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2025 £
Due within one year |  |
Trade creditors | - | 363
Taxation and social security | - | 333
Accruals and deferred income | - | 1,163
| - | 1,859

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100