IRIS Accounts Production v24.2.0.383 08944534 Board of Directors Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh089445342023-03-31089445342024-03-31089445342023-04-012024-03-31089445342022-03-31089445342022-04-012023-03-31089445342023-03-3108944534ns15:EnglandWales2023-04-012024-03-3108944534ns14:PoundSterling2023-04-012024-03-3108944534ns10:Director12023-04-012024-03-3108944534ns10:Director22023-04-012024-03-3108944534ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3108944534ns10:SmallEntities2023-04-012024-03-3108944534ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3108944534ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3108944534ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3108944534ns10:FullAccounts2023-04-012024-03-310894453412023-04-012024-03-3108944534ns10:RegisteredOffice2023-04-012024-03-3108944534ns5:CurrentFinancialInstruments2024-03-3108944534ns5:CurrentFinancialInstruments2023-03-3108944534ns5:ShareCapital2024-03-3108944534ns5:ShareCapital2023-03-3108944534ns5:RetainedEarningsAccumulatedLosses2024-03-3108944534ns5:RetainedEarningsAccumulatedLosses2023-03-3108944534ns5:NetGoodwill2023-04-012024-03-3108944534ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108944534ns5:PlantMachinery2023-04-012024-03-3108944534ns5:ComputerEquipment2023-04-012024-03-3108944534ns5:NetGoodwill2023-03-3108944534ns5:NetGoodwill2024-03-3108944534ns5:NetGoodwill2023-03-3108944534ns5:PlantMachinery2023-03-3108944534ns5:ComputerEquipment2023-03-3108944534ns5:PlantMachinery2024-03-3108944534ns5:ComputerEquipment2024-03-3108944534ns5:PlantMachinery2023-03-3108944534ns5:ComputerEquipment2023-03-3108944534ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3108944534ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-3108944534ns5:RetainedEarningsAccumulatedLosses2023-03-3108944534ns5:RetainedEarningsAccumulatedLosses2023-04-012024-03-31
REGISTERED NUMBER: 08944534 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

COGENDO LIMITED

COGENDO LIMITED (REGISTERED NUMBER: 08944534)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COGENDO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: Mr N Bowers
Mr R Wheatley





REGISTERED OFFICE: 51 West Street
Marlow
Buckinghamshire
SL7 2LS





REGISTERED NUMBER: 08944534 (England and Wales)





ACCOUNTANTS: Richardson Jones
Chartered Accountants
Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN

COGENDO LIMITED (REGISTERED NUMBER: 08944534)

BALANCE SHEET
31ST MARCH 2024

31.3.24 31.3.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,390 4,459
2,390 4,459

CURRENT ASSETS
Debtors 6 18,496 19,012
Cash at bank 286,464 241,624
304,960 260,636
CREDITORS
Amounts falling due within one year 7 66,680 61,102
NET CURRENT ASSETS 238,280 199,534
TOTAL ASSETS LESS CURRENT
LIABILITIES

240,670

203,993

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 240,570 203,893
SHAREHOLDERS' FUNDS 240,670 203,993

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 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 4th September 2024 and were signed on its behalf by:




Mr N Bowers - Director



Mr R Wheatley - Director


COGENDO LIMITED (REGISTERED NUMBER: 08944534)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

Cogendo 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of seven years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Computer equipment - 33% on cost

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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st April 2023
and 31st March 2024 700,000
AMORTISATION
At 1st April 2023
and 31st March 2024 700,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

COGENDO LIMITED (REGISTERED NUMBER: 08944534)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£ £ £
COST
At 1st April 2023 458 9,995 10,453
Additions - 1,144 1,144
At 31st March 2024 458 11,139 11,597
DEPRECIATION
At 1st April 2023 458 5,536 5,994
Charge for year - 3,213 3,213
At 31st March 2024 458 8,749 9,207
NET BOOK VALUE
At 31st March 2024 - 2,390 2,390
At 31st March 2023 - 4,459 4,459

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Trade debtors 15,786 15,523
Other debtors 2,000 2,000
Prepayments and accrued income 710 1,489
18,496 19,012

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Trade creditors 500 -
Tax 39,236 32,911
VAT 25,559 26,905
Directors' current accounts 35 35
Accrued expenses 1,350 1,251
66,680 61,102

8. RESERVES
Retained
earnings
£

At 1st April 2023 203,893
Profit for the year 120,677
Dividends (84,000 )
At 31st March 2024 240,570

9. ULTIMATE CONTROLLING PARTY

The directors, Mr R Wheatley & Mr N Bowers, control the company by virtue their equal interest in the entire share capital.