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REGISTERED NUMBER: 07256598 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

COGENTIA HEALTHCARE CONSULTING LTD

COGENTIA HEALTHCARE CONSULTING LTD (REGISTERED NUMBER: 07256598)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COGENTIA HEALTHCARE CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: D E C Alderson
W Q McCue
J S Morris
Mr J K R Munro





SECRETARY: Dr. R J Morris





REGISTERED OFFICE: The Biohub Alderley Park
Alderley Edge
Macclesfield
Cheshire
SK10 4TG





REGISTERED NUMBER: 07256598 (England and Wales)





ACCOUNTANTS: Hackett Griffey LLP
Chartered Certified Accountants
31 High Street
Haverhill
Suffolk
CB9 8AD

COGENTIA HEALTHCARE CONSULTING LTD (REGISTERED NUMBER: 07256598)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,912 101,546
Investments 5 1,514,529 1,319,201
1,610,441 1,420,747

CURRENT ASSETS
Stocks 258,126 112,279
Debtors 6 1,059,036 584,189
Cash at bank and in hand 1,738,215 1,520,524
3,055,377 2,216,992
CREDITORS
Amounts falling due within one year 7 911,421 697,084
NET CURRENT ASSETS 2,143,956 1,519,908
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,754,397

2,940,655

PROVISIONS FOR LIABILITIES 20,213 -
NET ASSETS 3,734,184 2,940,655

CAPITAL AND RESERVES
Called up share capital 90 90
Retained earnings 3,734,094 2,940,565
3,734,184 2,940,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

COGENTIA HEALTHCARE CONSULTING LTD (REGISTERED NUMBER: 07256598)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 30 January 2024 and were signed on its behalf by:





J S Morris - Director


COGENTIA HEALTHCARE CONSULTING LTD (REGISTERED NUMBER: 07256598)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Cogentia Healthcare Consulting Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover is the amount derived from ordinary activities, stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

COGENTIA HEALTHCARE CONSULTING LTD (REGISTERED NUMBER: 07256598)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES - continued

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 20 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 October 2022 148,287
Additions 26,337
At 30 September 2023 174,624
DEPRECIATION
At 1 October 2022 46,741
Charge for year 31,971
At 30 September 2023 78,712
NET BOOK VALUE
At 30 September 2023 95,912
At 30 September 2022 101,546

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 October 2022 1,319,201
Additions 242,710
Disposals (117,969 )
Revaluations 70,587
At 30 September 2023 1,514,529
NET BOOK VALUE
At 30 September 2023 1,514,529
At 30 September 2022 1,319,201

COGENTIA HEALTHCARE CONSULTING LTD (REGISTERED NUMBER: 07256598)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. FIXED ASSET INVESTMENTS - continued

Cost of valuation at 30 September 2023 is represented by:

Listed
Investments
£
Cost 1668950
Fair value adjustments (154421 )
1514529

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 902,865 509,194
Other debtors 156,171 74,995
1,059,036 584,189

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 45,199 63,231
Taxation and social security 368,516 244,563
Other creditors 497,706 389,290
911,421 697,084

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
Mr J K R Munro
Balance outstanding at start of year - -
Amounts advanced 80,322 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 80,322 -