One way to do it, grouping up the possible values into string using GROUP_CONCAT, and then using SUBSTRING_INDEX to get each value (if it exists).
SELECT x.id,
x.uniqueid,
x.name,
IF(COUNT(y.id) >= 1, SUBSTRING_INDEX(GROUP_CONCAT(y.code ORDER BY y.code), ',', 1), NULL) AS code1,
IF(COUNT(y.id) >= 1, SUBSTRING_INDEX(GROUP_CONCAT(y.value ORDER BY y.code), ',', 1), NULL) AS value1,
IF(COUNT(y.id) >= 2, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.code ORDER BY y.code), ',', 2), ',', -1), NULL) AS code2,
IF(COUNT(y.id) >= 2, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.value ORDER BY y.code), ',', 2), ',', -1), NULL) AS value2,
IF(COUNT(y.id) >= 3, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.code ORDER BY y.code), ',', 3), ',', -1), NULL) AS code3,
IF(COUNT(y.id) >= 3, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.value ORDER BY y.code), ',', 3), ',', -1), NULL) AS value3,
IF(COUNT(y.id) >= 4, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.code ORDER BY y.code), ',', 4), ',', -1), NULL) AS code4,
IF(COUNT(y.id) >= 4, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.value ORDER BY y.code), ',', 4), ',', -1), NULL) AS value4,
IF(COUNT(y.id) >= 5, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.code ORDER BY y.code), ',', 5), ',', -1), NULL) AS code5,
IF(COUNT(y.id) >= 5, SUBSTRING_INDEX(SUBSTRING_INDEX(GROUP_CONCAT(y.value ORDER BY y.code), ',', 5), ',', -1), NULL) AS value5
FROM tbl_user x
LEFT JOIN tbl_transaction y
ON y.userid = x.id
GROUP BY x.id,
x.uniqueid,
x.name
But you do need to code to cope with the max number of columns of values