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REGISTERED NUMBER: 14830007 (England and Wales)

| CODE ADVISORY LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

CODE ADVISORY LTD (REGISTERED NUMBER: 14830007)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CODE ADVISORY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | P J Ratcliffe

| REGISTERED OFFICE: | Highland House

| Mayflower Close

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 4AR

| REGISTERED NUMBER: | 14830007 (England and Wales)

CODE ADVISORY LTD (REGISTERED NUMBER: 14830007)

BALANCE SHEET

31 MARCH 2026

2026 | 2025 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 4,807 |  | 4,796 |  |

CURRENT ASSETS

Debtors | 5 | 3,134 |  | 100 |  |

Cash at bank | 44,320 |  | 53,222 |  |

47,454 |  | 53,322 |  |

CREDITORS

Amounts falling due within one year | 6 | (34,322 | ) | (40,150 | ) |

NET CURRENT ASSETS | 13,132 |  | 13,172 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,939 |  | 17,968 |  |

PROVISIONS FOR LIABILITIES | 7 | (1,202 | ) | (925 | ) |

NET ASSETS | 16,737 |  | 17,043 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 16,637 |  | 16,943 |  |

16,737 |  | 17,043 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

CODE ADVISORY LTD (REGISTERED NUMBER: 14830007)

BALANCE SHEET - continued

31 MARCH 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

P J Ratcliffe - Director

CODE ADVISORY LTD (REGISTERED NUMBER: 14830007)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Code Advisory Ltd 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

| 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 33% Reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CODE ADVISORY LTD (REGISTERED NUMBER: 14830007)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Financial assets

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Financial liabilities

| Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Equity instruments

| Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

Computer |

equipment |

| £

| COST

| At 1 April 2025 | 6,687 |  |

| Additions | 2,023 |  |

| At 31 March 2026 | 8,710 |  |

| DEPRECIATION

| At 1 April 2025 | 1,891 |  |

| Charge for year | 2,012 |  |

| At 31 March 2026 | 3,903 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,807 |  |

| At 31 March 2025 | 4,796 |  |

CODE ADVISORY LTD (REGISTERED NUMBER: 14830007)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade debtors | 2,235 |  | - |  |

| Other debtors | 899 |  | 100 |  |

3,134 |  | 100 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Taxation and social security | 32,390 |  | 37,379 |  |

| Other creditors | 1,932 |  | 2,771 |  |

34,322 |  | 40,150 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

| £ | £

| Deferred tax | 1,202 |  | 925 |  |

Deferred tax |

| £

| Balance at 1 April 2025 | 925 |  |

| Provided during year | 277 |  |

| Balance at 31 March 2026 | 1,202 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| During the year, advances totalling £37,423 (2025: £Nil) were made to the company's director. Repayments of £36,624 were made to the company in the year (2025: £Nil). The balance owed by the director to the company at the year end was £799 (2025: £Nil). No interest was charged and the balance is repayable on demand.