Abcodia Limited - Accounts

Abcodia Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Abcodia Limited Accountants' Report For the year ended 31 December 2025
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Abcodia Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us. As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com. This report is made solely to the member of Abcodia Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Abcodia Limited and state those matters that we have agreed to state to the Board of Abcodia Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abcodia Limited and its members as a body for our work or for this report. It is your duty to ensure that Abcodia Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Abcodia Limited. You consider that Abcodia Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Abcodia Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Allazo Ltd 2 Claridge Court Lower Kings Road Berkhamsted HP4 2AF 12 August 2026 1

Abcodia Limited
Accountants' Report
For the year ended 31 December 2025

In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Abcodia Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, Statement of Changes in Equity, and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Abcodia Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Abcodia Limited and state those matters that we have agreed to state to the Board of Abcodia Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abcodia Limited and its members as a body for our work or for this report.

It is your duty to ensure that Abcodia Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Loss of Abcodia Limited. You consider that Abcodia Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Abcodia Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Allazo Ltd
2 Claridge Court
Lower Kings Road
Berkhamsted
HP4 2AF
12 August 2026

1

Registered Number: 07383925 Abcodia Limited
Statement of Financial Position
As at 31 December 2025

	2025 £	2024 £
Current assets
Debtors	10,404	13,204
Creditors: amount falling due within one year	(34,303)	(23,890)
Net current assets	(23,899)	(10,686)

Total assets less current liabilities	(23,899)	(10,686)
Net assets	(23,899)	(10,686)

Capital and reserves
Called up share capital	1,104	1,104
Share Premium Account	11,710,329	11,710,329
Profit and loss account	(11,735,332)	(11,722,119)
Shareholders' funds	(23,899)	(10,686)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:

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Paul Andrew Peter Foulger
Director

2

Abcodia Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Abcodia Limited is a private company, limited by shares, registered in England and Wales, registration number 07383925, registration address One St Peter's Square, Manchester , M2 3DE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The financial statements have been prepared on the going concern basis which assumes that the company will continue as a going concern for the foreseeable future. The validity of this assumption depends on the parent company continuing to provide adequate financial support. The parent company directors have indicated that they will provide such support and accordingly the directors believe it appropriate to prepare the financial statements on the going concern basis.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.	Controlling party The company's parent undertaking and the parent of the smallest group for which consolidated financial statements are prepared is GENinCode Plc. GENinCode Plc's registered office is One, St Peter's Square, Manchester, M2 3DE.

4.	Related Parties As at 31st December 2025, there is a balance included in Other Creditors of £22,676 (2024: £20,029) owed to GENinCode Plc, the Parent Company. The loan is interest free and repayable on demand.

3

Registered Number: 07383925
England and Wales
ABCODIA LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025