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REGISTERED NUMBER: 05346432 (England and Wales)





















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

COGENT GROUP LIMITED

COGENT GROUP LIMITED (REGISTERED NUMBER: 05346432)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

COGENT GROUP LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: W.E. Husselby
M.S. Husselby





REGISTERED OFFICE: The Fold
Spencer Street
Royal Leamington Spa
Warwickshire
CV31 3NE





REGISTERED NUMBER: 05346432 (England and Wales)

COGENT GROUP LIMITED (REGISTERED NUMBER: 05346432)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 258 258

CURRENT ASSETS
Debtors 5 25 25

CREDITORS
Amounts falling due within one year 6 158 158
NET CURRENT LIABILITIES (133 ) (133 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

125

125

CAPITAL AND RESERVES
Called up share capital 7 125 125
SHAREHOLDERS' FUNDS 125 125

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 24 September 2024 and were signed on its behalf by:





M.S. Husselby - Director


COGENT GROUP LIMITED (REGISTERED NUMBER: 05346432)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Cogent Group 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 (£).


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.

The company is exempt from the obligation to prepare and deliver group accounts because it is itself a subsidiary undertaking. The parent company which prepares group accounts is Cogent Elliott Group Limited.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 258
NET BOOK VALUE
At 31 December 2023 258
At 31 December 2022 258

The company holds the entire share capital of Cogent Elliott Limited and The Fold Leamington Spa Limited.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 25 25

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 158 158

COGENT GROUP LIMITED (REGISTERED NUMBER: 05346432)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
2,500 Incentive 1p 25 25
125 125

Incentive shares have no voting rights.

8. CONTINGENT LIABILITIES

The company has guaranteed borrowings of fellow subsidiaries amounting to £1,572,769 (2022: £1,314,047) and has entered into a group overdraft facility which is secured by a fixed and floating charge over all assets of the company.

9. ULTIMATE PARENT COMPANY

The Company is a wholly-owned subsidiary of Cogent Elliott Group Limited (CEGL), which is its ultimate parent company.

The registered office and principal place of business of CEGL is The Fold, Spencer Street, Royal Leamington Spa, Warwickshire, CV31 3NE, from which group accounts can be obtained.