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REGISTERED NUMBER: 09161670 (England and Wales)















REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

COGNIA HOLDINGS LIMITED

COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Report of the Directors 2

Report of the Accountants 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 6


COGNIA HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: Mr. M Farrell
Mr. D J Plink
Mrs. J L W Taylor-Hall





REGISTERED OFFICE: Ground Floor Marlborough House
298 Regents Park Road
London
N3 2SZ





REGISTERED NUMBER: 09161670 (England and Wales)





ACCOUNTANTS: Fusion Accountancy Limited
Marlborough Hosue
298 Regents Park Road
London
N3 2SZ

COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 29 FEBRUARY 2024

The directors present their report with the financial statements of the company for the year ended 29 February 2024.

PRINCIPAL ACTIVITY
The company's principal activity was that of the provision of consulting, legal and resourcing services to law firms and corporate in-house legal clients. The company continues to trade providing support to its subsidiaries.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 March 2023 to the date of this report.

Mr. M Farrell
Mrs. J L W Taylor-Hall

Other changes in directors holding office are as follows:

Mr. D J Plink - appointed 15 September 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mrs. J L W Taylor-Hall - Director


23 August 2024

COGNIA HOLDINGS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
COGNIA HOLDINGS LIMITED


In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 29 February 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.






Fusion Accountancy Limited
Marlborough Hosue
298 Regents Park Road
London
N3 2SZ


23 August 2024

COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)

INCOME STATEMENT
FOR THE YEAR ENDED 29 FEBRUARY 2024

29.2.24 28.2.23
£    £    £    £   

TURNOVER - 953,997

Other operating expenses 61,164 829,592
GROSS (LOSS)/PROFIT (61,164 ) 124,405

Distribution costs - 255
Administrative expenses 318,455 441,029
318,455 441,284
(379,619 ) (316,879 )

Other operating income 383,696 325,891
OPERATING PROFIT 4,077 9,012

Interest receivable and similar income 33 -
PROFIT BEFORE TAXATION 4,110 9,012

Tax on profit 781 1,977
PROFIT FOR THE FINANCIAL YEAR 3,329 7,035

COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)

BALANCE SHEET
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 97,699 97,699

CURRENT ASSETS
Debtors 5 537,646 466,491
Cash at bank 76,989 443,077
614,635 909,568
CREDITORS
Amounts falling due within one year 6 21,508 127,039
NET CURRENT ASSETS 593,127 782,529
TOTAL ASSETS LESS CURRENT
LIABILITIES

690,826

880,228

CAPITAL AND RESERVES
Called up share capital 7 205 205
Retained earnings 8 690,621 880,023
SHAREHOLDERS' FUNDS 690,826 880,228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:




Mrs. J L W Taylor-Hall - Director


COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Cognia Holdings 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Investment
in
Subsidiary
£   
COST
At 1 March 2023
and 29 February 2024 97,699
NET BOOK VALUE
At 29 February 2024 97,699
At 28 February 2023 97,699

COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. FIXED ASSET INVESTMENTS - continued

Cognia Law Limited
Registered office: UK
Nature of business: Legal activity
Class of shares: Ordinary
Holding: 100% (from 3.9.21)

Year Ended 29.02.2024
Aggregate capital and reserves: £293,911 (2023 £211,548)
Profit/loss for the year: £82,363 (2023: £210,548)

Cognia Law (Pty) Limited
Registered office: South Africa
Nature of business: Legal and consulting services
Class of shares: Ordinary
Holding: 100% (from 1.9.21)

Year end 29.02.2024
Aggregate capital and reserves: - £108,777 (2023 £39,245)
Profit/loss for the year: - £144,493 (2023 £38,614)

5. DEBTORS
29.2.24 28.2.23
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings 65 4,253
VAT 15,059 -
Prepayments and accrued income 87,707 95,611
102,831 99,864

Amounts falling due after more than one year:
Amounts owed by group undertakings 434,815 366,627

Aggregate amounts 537,646 466,491

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors 14,610 24,654
Amounts owed to group undertakings 1,000 1,000
Tax liability 781 1,977
VAT - 22,159
Dividends payable - 73,215
Other creditors 69 69
Director's loan account 2,965 2,965
Accrued expenses 2,083 1,000
21,508 127,039

COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
200 Ordinary £1 200 200
3 Ordinary 'A' £1 3 3
1 Ordinary 'B'' £1 1 1
1 Ordinary 'C' £1 1 1
205 205

8. RESERVES
Retained
earnings
£   

At 1 March 2023 880,023
Profit for the year 3,329
Dividends (192,731 )
At 29 February 2024 690,621

9. RELATED PARTY DISCLOSURES

At the balance sheet date, included within creditors due within one year, is an amount of £2,965 (2023: - £2,965) owed to the directors. This loan is interest free, of no fixed term and repayable on demand.

At the year end, in amounts due over one year, Cognia Law Limited owed the company £252,604 (2023: £244,421), Cognia SA Limited owed the company £182,211 (2023: £122,207). In amounts due under one-year Cognia Law Limited owed the company £65 (2023: £4,253).

At the year end, in amounts due under one year the company owed Cognia Law Limited £1,000 (2023: £1,000).

Dividends of £192,731 were paid to a director and their family.

The ultimate controlling parties are Ms J Taylor-Hall and Mr P Hall by virtue of their shareholdings.