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Company Registration No. 09398360 (England and Wales)
CODE ETC LIMITED Unaudited accounts for the year ended 31 January 2026
CODE ETC LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CODE ETC LIMITED Company Information for the year ended 31 January 2026
Director
JOHNSON, Brian
Company Number
09398360 (England and Wales)
Registered Office
Kemp House, 152-160 City Road, London EC1V 2NX ENGLAND
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CODE ETC LIMITED Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
306,000 
306,000 
Current assets
Cash at bank and in hand
20,501 
21,483 
Creditors: amounts falling due within one year
5
(16,511)
(8,482)
Net current assets
3,990 
13,001 
Total assets less current liabilities
309,990 
319,001 
Creditors: amounts falling due after more than one year
6
(29,653)
(45,341)
Net assets
280,337 
273,660 
Capital and reserves
Called up share capital
1 
1 
Fair value reserve
250,437 
250,437 
Profit and loss account
29,899 
23,222 
Shareholders' funds
280,337 
273,660 
For the year ending 31 January 2026 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 26 October 2026 and were signed on its behalf by
JOHNSON, Brian Director Company Registration No. 09398360
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CODE ETC LIMITED Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
CODE ETC LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09398360. The registered office is Kemp House,, 152-160 City Road, London, EC1V 2NX , ENGLAND.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2025
340,000 
At 31 January 2026
340,000 
Amortisation
At 1 February 2025
34,000 
At 31 January 2026
34,000 
Net book value
At 31 January 2026
306,000 
At 31 January 2025
306,000 
The intangible assets held are carried at cost less accumulated amortisation and impairment. The Amortisation is on a straight-line basis over 10 years.
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
7,400 
- 
Taxes and social security
4,061 
- 
Other creditors
734 
684 
Accruals
4,316 
7,798 
16,511 
8,482 
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CODE ETC LIMITED Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
29,653 
45,341 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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