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Registered number: 14304309










COGNITION LAM LONDON LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
COGNITION LAM LONDON LIMITED
REGISTERED NUMBER: 14304309

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
916,154

  
916,154

Current assets
  

Debtors: amounts falling due within one year
  
10,000

  
10,000

Total assets less current liabilities
  
 
 
926,154

  

Net assets
  
926,154


Capital and reserves
  

Called up share capital 
  
851,266

Shares to be issued reserve
  
74,888

  
926,154


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 October 2024.




Mr F H Massun
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
COGNITION LAM LONDON LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Cognition LAM London Limited is a private company limited by shares incorporated in England and Wales, within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. These financial statements cover the period from incorporation on 18 August 2022 to 31 December 2023.
The principal activity of the company is that of a holding company. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors' consider that the resources available to the Company will be sufficient for it to be able to continue as a going concern for a period of at least twelve months from approval of these financial statements.  Accordingly, the directors have prepared the financial statements on a going concern basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

Page 2

 
COGNITION LAM LONDON LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration.




4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


Additions
916,154



At 31 December 2023
916,154





5.


Debtors

2023
£


Other debtors
10,000

10,000



6.


Share capital

2023
£
Allotted, called up and fully paid


851,266 Ordinary shares of £1.00 each
851,266


During the period the company issued 851,266 ordinary shares at £1.00 each. 

Page 3

 
COGNITION LAM LONDON LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

7.


Reserves

Shares to be issued reserve

This reserve represents the amount above the nominal value received for share capital to be issued, less transaction costs that has been set aside to be allotted at a later date. Post year end, the shares to be issued reserve would move to share capital to the extent of the nominal value of additional shares allotted and the remaining amount will move to share premium account. 

Profit and loss account

Includes all current and prior period retained profits and losses less any dividends paid.


8.


Controlling party

The immediate parent company is Cognition Partners Limited which is incorporated and registered in England and Wales. A copy of their financial statements can be obtained from Companies House. Their company number is 12171041. There is no ultimate controlling party. 

Page 4