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Registered number: 15187611
Coda Co. Equestrian Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
MACRO ACCOUNTANCY LTD
Willows Holt Yard, Willows Holt
Willows Lane, Sibsey,
Boston
Lincolnshire
PE22 0TG
Coda Co. Equestrian Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Coda Co. Equestrian Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15187611

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,000 |  | 4,000
|  |  | 2,000 |  | 4,000
CURRENT ASSETS
Stocks | 5 | 1,500 |  | 1,000 |
Cash at bank and in hand |  | 1,220 |  | 4,574 |
|  | 2,720 |  | 5,574 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,089 ) |  | (9,395 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,369 ) |  | (3,821 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,369 ) |  | 179
NET (LIABILITIES)/ASSETS |  |  | (2,369 ) |  | 179
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (2,370 ) |  | 178
SHAREHOLDERS' FUNDS |  |  | (2,369) |  | 179

Page 1
Page 2
Coda Co. Equestrian Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Jessica Bhogal Director
28/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Coda Co. Equestrian Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Coda Co. Equestrian Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15187611 . The registered office is 557 Broadgate, Weston Hills, Spalding, Lincolnshire, PE12 6DB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Coda Co. Equestrian Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 6,000
As at 31 October 2025 | 6,000
Amortisation
As at 1 November 2024 | 2,000
Provided during the period | 2,000
As at 31 October 2025 | 4,000
Net Book Value
As at 31 October 2025 | 2,000
As at 1 November 2024 | 4,000

5. Stocks

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,500 |  | 1,000

Page 4
Page 5
Coda Co. Equestrian Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Corporation tax | - |  | 1,921
Accruals and deferred income | 425 |  | 400
Director's loan account | 6,665 |  | 7,074
| 7,089 |  | 9,395

7. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 5