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Registered Number: 01870101
England and Wales

 

 

 

COGNISOFT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 287,879    181,924 
Tangible fixed assets 4 44,242    36,323 
332,121    218,247 
Current assets      
Debtors 459,950    344,336 
Cash at bank and in hand 231,141    594,038 
691,091    938,374 
Creditors: amount falling due within one year (902,386)   (1,042,979)
Net current assets (211,295)   (104,605)
 
Total assets less current liabilities 120,826    113,642 
Provisions for liabilities (6,000)   (6,000)
Net assets 114,826    107,642 
 

Capital and reserves
     
Called up share capital 120    120 
Share premium account 14,920    14,920 
Capital Redemption Reserve 9    9 
Profit and loss account 99,777    92,593 
Shareholders' funds 114,826    107,642 
 


For the year ended 30 November 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. 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 27 August 2024 and were signed on its behalf by:


-------------------------------
S M Robson
Director
1
General Information
Cognisoft Limited is a private company, limited by shares, registered in England and Wales, registration number 01870101, registration address Stafford Court, 145 Washway Road, Sale, Cheshire, M33 7PE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 24 (2022 : 25).
3.

Intangible fixed assets

Cost Computer Software   Total
  £   £
At 01 December 2022 270,180    270,180 
Additions 155,375    155,375 
Disposals  
At 30 November 2023 425,555    425,555 
Amortisation
At 01 December 2022 88,256    88,256 
Charge for year 49,420    49,420 
On disposals  
At 30 November 2023 137,676    137,676 
Net book values
At 30 November 2023 287,879    287,879 
At 30 November 2022 181,924    181,924 


4.

Tangible fixed assets

Cost or valuation Office Equipment   Fixtures and Fittings   Computer Equipment   Short Term Leasehold   Total
  £   £   £   £   £
At 01 December 2022 24,788    12,119    190,888    16,516    244,311 
Additions     28,923    319    29,242 
Disposals        
At 30 November 2023 24,788    12,119    219,811    16,835    273,553 
Depreciation
At 01 December 2022 18,578    7,509    166,644    15,256    207,987 
Charge for year 1,442    1,087    18,399    396    21,324 
On disposals        
At 30 November 2023 20,020    8,596    185,043    15,652    229,311 
Net book values
Closing balance as at 30 November 2023 4,768    3,523    34,768    1,183    44,242 
Opening balance as at 01 December 2022 6,210    4,610    24,244    1,259    36,323 

The net book value of Short Term Leasehold includes £ 1,183 (2022 £1,260) in respect of assets leased under finance leases or hire purchase contracts.

2