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Company Registration No. 15311071 (England and Wales)
Code Enigma Properties Limited Unaudited accounts for the year ended 31 December 2025
Code Enigma Properties Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Code Enigma Properties Limited Company Information for the year ended 31 December 2025
Director
Gregory Richard Harvey
Company Number
15311071 (England and Wales)
Registered Office
5 St John's Lane London EC1M 4BH United Kingdom
Accountants
B4Bookkeeping Ltd 1 Lincoln House Tangmere Chichester West Sussex PO20 2FS
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Code Enigma Properties Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
5,631
6,238
Investment property
5
550,000
550,000
555,631
556,238
Current assets
Debtors
6
1,200
-
Cash at bank and in hand
1,850
1,855
3,050
1,855
Creditors: amounts falling due within one year
7
(587,899)
(587,900)
Net current liabilities
(584,849)
(586,045)
Net liabilities
(29,218)
(29,807)
Capital and reserves
Profit and loss account
(29,218)
(29,807)
Shareholders' funds
(29,218)
(29,807)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 May 2026 and were signed on its behalf by
Gregory Richard Harvey Director Company Registration No. 15311071
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Code Enigma Properties Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Code Enigma Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 15311071. The registered office is 5 St John's Lane, London, EC1M 4BH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
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Code Enigma Properties Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
7,798
Additions
953
At 31 December 2025
8,751
Depreciation
At 1 January 2025
1,560
Charge for the year
1,560
At 31 December 2025
3,120
Net book value
At 31 December 2025
5,631
At 31 December 2024
6,238
5
Investment property
2025
£
Fair value at 1 January 2025
550,000
At 31 December 2025
550,000
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,200
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
587,299
587,300
Accruals
600
600
587,899
587,900
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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