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REGISTERED NUMBER: 11159879 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

FOR

COSIUM UK LIMITED

COSIUM UK LIMITED (REGISTERED NUMBER: 11159879)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COSIUM UK LIMITED

COMPANY INFORMATION
for the Year Ended 30th September 2023







DIRECTORS: C A M Bailly
C E S Hurst





REGISTERED OFFICE: 15 Bridge Road
Wellington
Telford
Shropshire
TF1 1EB





REGISTERED NUMBER: 11159879 (England and Wales)





AUDITORS: D. R. E. & Co. (Audit) Ltd
Kingsland House
39 Abbey Foregate
Shrewsbury
Shropshire
SY2 6BL

COSIUM UK LIMITED (REGISTERED NUMBER: 11159879)

BALANCE SHEET
30th September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 25

CURRENT ASSETS
Debtors 5 64,444 57,161
Cash at bank and in hand 8,851 15,272
73,295 72,433
CREDITORS
Amounts falling due within one year 6 38,658 22,484
NET CURRENT ASSETS 34,637 49,949
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,637

49,974

PROVISIONS FOR LIABILITIES 7 - 5
NET ASSETS 34,637 49,969

CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Retained earnings 14,637 29,969
SHAREHOLDERS' FUNDS 34,637 49,969

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th September 2024 and were signed on its behalf by:





C E S Hurst - Director


COSIUM UK LIMITED (REGISTERED NUMBER: 11159879)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2023

1. STATUTORY INFORMATION

Cosium UK 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.

The presentation currency of the financial statements is the Pound Sterling (£), rounded to the nearest £1.

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.
Fixtures and fittings - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company has made contributions to certain of the employees money purchase pension schemes. These are reflected in the profit and loss account in the year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

COSIUM UK LIMITED (REGISTERED NUMBER: 11159879)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th September 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st October 2022
and 30th September 2023 2,624
DEPRECIATION
At 1st October 2022 2,599
Charge for year 25
At 30th September 2023 2,624
NET BOOK VALUE
At 30th September 2023 -
At 30th September 2022 25

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 14,510 -
Amounts owed by group
undertakings 49,760 56,935
Prepayments 174 226
64,444 57,161

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Social security and other taxes 1,222 5,472
Amounts owed to group
undertakings 28,899 14,114
Accrued expenses 8,537 2,898
38,658 22,484

7. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax - 5

Deferred
tax
£   
Balance at 1st October 2022 5
Credit to Statement of Income and Retained Earnings during year (5 )
Balance at 30th September 2023 -

COSIUM UK LIMITED (REGISTERED NUMBER: 11159879)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30th September 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
2,000 Ordinary £10.0 0 20,000 20,000

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Francis Nock FCCA (Senior Statutory Auditor)
for and on behalf of D. R. E. & Co. (Audit) Ltd

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.9.23 30.9.22
£    £   
C A M Bailly
Balance outstanding at start of year - 10,718
Amounts repaid - (10,718 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

11. RELATED PARTY DISCLOSURES

The controlling party is Cosium.

The ultimate controlling party is not known.

This company is wholly owned by Cosium , a company registered in France.That company is wholly owed by NeoX-IT( also registered in France).

The registered office of NeoX-IT is 7 Rue Jean Mermoz ,78000 Versailles, France ( from which copies of the group accounts can be obtained, if publically available).