REGISTERED NUMBER: 08472688 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Codertonic Limited

Previously known as

Chris Hoyes Consulting Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

C J Hoyes

REGISTERED OFFICE:

9 Trotsworth Avenue

Virginia Water

Surrey

GU25 4AL

REGISTERED NUMBER:

08472688 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

2,790

3,052

CURRENT ASSETS

Debtors

5

258,200

234,160

Cash at bank

9,273

18,612

267,473

252,772

CREDITORS

Amounts falling due within one year

6

(14,205

)

(5,757

)

NET CURRENT ASSETS

253,268

247,015

TOTAL ASSETS LESS CURRENT LIABILITIES

256,058

250,067

PROVISIONS FOR LIABILITIES

(530

)

(579

)

NET ASSETS

255,528

249,488

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

255,428

249,388

255,528

249,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 24 October 2025 and were signed by:

C J Hoyes - Director

1.	STATUTORY INFORMATION

Codertonic 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Accrued income reflects the accrual of the right to consideration by reference to the value of the work performed and is included in debtors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs

The company contributes to privately administered pension plans. Contributions are expensed as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

993

7,527

8,520

Additions

-

633

633

At 30 April 2025

993

8,160

9,153

DEPRECIATION

At 1 May 2024

500

4,968

5,468

Charge for year

123

772

895

At 30 April 2025

623

5,740

6,363

NET BOOK VALUE

At 30 April 2025

370

2,420

2,790

At 30 April 2024

493

2,559

3,052

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,560

Other debtors

237,500

227,500

Accrued income

20,700

5,100

258,200

234,160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

9,347

2,285

VAT

3,265

2,092

Director's current account

1,593

1,380

14,205

5,757

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

C J Hoyes

Balance outstanding at start of year

(1,380

)

(3,541

)

Amounts advanced

1,162

4,263

Amounts repaid

(1,375

)

(2,102

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,593

)

(1,380

)

The above loan is unsecured, interest free and repayable on demand.

8.	RELATED PARTY DISCLOSURES

Other debtors represents amounts loaned to another company also controlled by the director. The balance is interest free, unsecured and repayable on demand.