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REGISTERED NUMBER: 06506232 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

COGNIDOX LIMITED

COGNIDOX LIMITED (REGISTERED NUMBER: 06506232)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COGNIDOX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: V Aithal
I Stacey
A D Walsh
A J Byrne





SECRETARY: I Stacey





REGISTERED OFFICE: Eagle Labs
28 Chesterton Road
Cambridge
Cambridgeshire
CB4 3AZ





REGISTERED NUMBER: 06506232 (England and Wales)





ACCOUNTANTS: Prentis & Co LLP
Chartered Accountants
115c Milton Road
Cambridge
CB4 1XE

COGNIDOX LIMITED (REGISTERED NUMBER: 06506232)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,291 8,368
9,291 8,368

CURRENT ASSETS
Debtors 6 335,966 176,075
Cash at bank 380,843 325,606
716,809 501,681
CREDITORS
Amounts falling due within one year 7 603,392 377,766
NET CURRENT ASSETS 113,417 123,915
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,708

132,283

CAPITAL AND RESERVES
Called up share capital 4,744 4,744
Share premium 436 436
Retained earnings 117,528 127,103
SHAREHOLDERS' FUNDS 122,708 132,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2023 and were signed on its behalf by:



A J Byrne - Director


COGNIDOX LIMITED (REGISTERED NUMBER: 06506232)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Cognidox Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Intangible fixed assets
Intangible fixed assets are stated at cost less amortisation. Assets are amortised at rates calculated to write off cost less estimated residual value of the asset over their expected useful lives.
Intellectual rights - 20% on cost

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Operating leases
Rentals applicable to operating leases where substantially all of the benefits and risk of ownership remain with the lessor, are charged against profits as incurred.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

COGNIDOX LIMITED (REGISTERED NUMBER: 06506232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. INTANGIBLE FIXED ASSETS
Intellectual
Property
Rights
£   
COST
At 1 April 2022
and 31 March 2023 5,100
AMORTISATION
At 1 April 2022
and 31 March 2023 5,100
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -



5. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2022 20,227
Additions 5,516
Disposals (1,580 )
At 31 March 2023 24,163
DEPRECIATION
At 1 April 2022 11,859
Charge for year 4,593
Eliminated on disposal (1,580 )
At 31 March 2023 14,872
NET BOOK VALUE
At 31 March 2023 9,291
At 31 March 2022 8,368

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 223,090 102,227
Other debtors 8,043 -
Tax 81,724 57,888
Prepayments and accrued income 23,109 15,960
335,966 176,075

COGNIDOX LIMITED (REGISTERED NUMBER: 06506232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 29,485 25,529
Social security and other taxes 31,225 36,345
Pension liability 75,331 14,193
VAT 61,209 38,841
Accruals and deferred income 406,142 262,858
603,392 377,766

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £6,438 (2022 - £6,437) were paid to the directors .

9. ULTIMATE CONTROLLING PARTY

No overall shareholder has control however the directors act together to control the company.