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Registered Number: 11700911
England and Wales

 

 

 

COGNITAS GLOBAL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
BKS Accounts Ltd
30 September 2023



....................................................
BKS Accounts Ltd
BRAMBLES
LOWER WALL ROAD
West Hythe, Hythe
CT21 4NR
20 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,035    8,648 
6,035    8,648 
Current assets      
Debtors 7,866    3,666 
Cash at bank and in hand 18,754    15,951 
26,620    19,617 
Creditors: amount falling due within one year (103,287)   (159,238)
Net current liabilities (76,667)   (139,621)
 
Total assets less current liabilities (70,632)   (130,973)
Creditors: amount falling due after more than one year   (20,500)
Net liabilities (70,632)   (151,473)
 

Capital and reserves
     
Called up share capital 4 666    666 
Profit and loss account (71,298)   (152,139)
Shareholder's funds (70,632)   (151,473)
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 20 February 2024 and were signed on its behalf by:


-------------------------------
Lawrence Day
Director
2
General Information
COGNITAS GLOBAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11700911, registration address SUITE 3, FLEET HOUSE SPRINGHEAD ENTERPRISE PARK, SPRINGHEAD ROAD NORTHFLEET, DA11 8HJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 3 year Straight Line
Computer Equipment 3 year Straight Line
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 October 2022 2,701    26,424    29,125 
Additions 272    7,116    7,388 
Disposals    
At 30 September 2023 2,973    33,540    36,513 
Depreciation
At 01 October 2022 1,801    18,676    20,477 
Charge for year 848    9,153    10,001 
On disposals    
At 30 September 2023 2,649    27,829    30,478 
Net book values
Closing balance as at 30 September 2023 324    5,711    6,035 
Opening balance as at 01 October 2022 900    7,748    8,648 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
60,000 Class A shares of £0.01 each 600    600 
6,600 Class A shares of £0.01 each 66    66 
666    666 

3