IRIS Accounts Production v23.3.0.418 11227933 Board of Directors 1.3.22 28.2.23 28.2.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112279332022-02-28112279332023-02-28112279332022-03-012023-02-28112279332021-02-28112279332021-03-012022-02-28112279332022-02-2811227933ns10:Originalns15:EnglandWales2022-03-012023-02-2811227933ns14:PoundSterlingns10:Original2022-03-012023-02-2811227933ns10:Originalns10:Director12022-03-012023-02-2811227933ns10:Original2022-03-012023-02-2811227933ns10:Original2023-02-2811227933ns10:Originalns10:PrivateLimitedCompanyLtd2022-03-012023-02-2811227933ns10:Originalns10:SmallEntities2022-03-012023-02-2811227933ns10:Originalns10:AuditExemptWithAccountantsReport2022-03-012023-02-2811227933ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2811227933ns10:SmallCompaniesRegimeForAccountsns10:Original2022-03-012023-02-2811227933ns10:Originalns10:FullAccounts2022-03-012023-02-2811227933ns10:Originalns10:Director22022-03-012023-02-2811227933ns10:Originalns10:RegisteredOffice2022-03-012023-02-2811227933ns10:Original2022-02-2811227933ns10:Originalns5:CurrentFinancialInstruments2023-02-2811227933ns10:Originalns5:CurrentFinancialInstruments2022-02-2811227933ns5:ShareCapitalns10:Original2023-02-2811227933ns5:ShareCapitalns10:Original2022-02-2811227933ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-2811227933ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2811227933ns10:Originalns5:MotorVehicles2022-03-012023-02-2811227933ns10:Originalns5:ComputerEquipment2022-03-012023-02-2811227933ns10:Original2021-03-012022-02-2811227933ns10:Originalns5:MotorVehicles2022-02-2811227933ns10:Originalns5:ComputerEquipment2022-02-2811227933ns10:Original2022-02-2811227933ns10:Originalns5:MotorVehicles2023-02-2811227933ns10:Originalns5:ComputerEquipment2023-02-2811227933ns10:Originalns5:MotorVehicles2022-02-2811227933ns10:Originalns5:ComputerEquipment2022-02-2811227933ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2811227933ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-02-2811227933ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2811227933ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-012023-02-28
REGISTERED NUMBER: 11227933 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2023

FOR

COGNIO DIGITAL LIMITED

COGNIO DIGITAL LIMITED (REGISTERED NUMBER: 11227933)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

COGNIO DIGITAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: J S Hobbs-Smith
Mrs J L Hobbs-Smith





REGISTERED OFFICE: International House
64 Nile Street
London
N1 7SR





REGISTERED NUMBER: 11227933 (England and Wales)





ACCOUNTANTS: Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ

COGNIO DIGITAL LIMITED (REGISTERED NUMBER: 11227933)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40,281 42,498

CURRENT ASSETS
Debtors 5 8,691 4,052
Cash at bank 107,900 107,164
116,591 111,216
CREDITORS
Amounts falling due within one year 6 22,443 30,983
NET CURRENT ASSETS 94,148 80,233
TOTAL ASSETS LESS CURRENT
LIABILITIES

134,429

122,731

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7 134,427 122,729
SHAREHOLDERS' FUNDS 134,429 122,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2023 and were signed on its behalf by:





J S Hobbs-Smith - Director


COGNIO DIGITAL LIMITED (REGISTERED NUMBER: 11227933)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. STATUTORY INFORMATION

Cognio Digital 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 March 2022 44,995 11,391 56,386
Additions - 11,325 11,325
At 28 February 2023 44,995 22,716 67,711
DEPRECIATION
At 1 March 2022 8,999 4,889 13,888
Charge for year 8,999 4,543 13,542
At 28 February 2023 17,998 9,432 27,430
NET BOOK VALUE
At 28 February 2023 26,997 13,284 40,281
At 28 February 2022 35,996 6,502 42,498

COGNIO DIGITAL LIMITED (REGISTERED NUMBER: 11227933)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,641 4,002
Prepayments 50 50
8,691 4,052

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 298 471
Tax 13,951 20,729
Social security and other taxes - 874
VAT 4,261 5,703
Other creditors 2,890 188
Directors' current accounts 75 2,138
Accrued expenses 968 880
22,443 30,983

7. RESERVES
Retained
earnings
£   

At 1 March 2022 122,729
Profit for the year 66,798
Dividends (55,100 )
At 28 February 2023 134,427

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
COGNIO DIGITAL LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cognio Digital Limited for the year ended 28 February 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cognio Digital Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cognio Digital Limited and state those matters that we have agreed to state to the Board of Directors of Cognio Digital Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cognio Digital Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cognio Digital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cognio Digital Limited. You consider that Cognio Digital 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 financial statements of Cognio Digital 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 financial statements.






Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ


1 August 2023