2023-04-012024-03-312024-03-31false09299379COGS ACCOUNTANCY SERVICES 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COGS ACCOUNTANCY SERVICES LIMITED

Registered Number
09299379
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

COGS ACCOUNTANCY SERVICES LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

JASINSKI, John Paul

Registered Address

54 Vale Road
Windsor
SL4 5LA

Registered Number

09299379 (England and Wales)
COGS ACCOUNTANCY SERVICES LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3371,191425,903
371,191425,903
Current assets
Debtors32,52619,922
Cash at bank and on hand46,037211,413
78,563231,335
Creditors amounts falling due within one year4(70,597)(338,624)
Net current assets (liabilities)7,966(107,289)
Total assets less current liabilities379,157318,614
Creditors amounts falling due after one year5(238,106)(271,655)
Net assets141,05146,959
Capital and reserves
Called up share capital11
Profit and loss account141,05046,958
Shareholders' funds141,05146,959
The financial statements were approved and authorised for issue by the Director on 21 October 2024, and are signed on its behalf by:
JASINSKI, John Paul
Director
Registered Company No. 09299379
COGS ACCOUNTANCY SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
2.Average number of employees

20242023
Average number of employees during the year1515
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 232,264108,263465,945101,620678,092
Additions-123,5752,50913,575139,659
Disposals-(172,258)--(172,258)
At 31 March 242,26459,580468,454115,195645,493
Depreciation and impairment
At 01 April 231,69532,637145,55872,299252,189
Charge for year1438,37336,02310,21154,750
On disposals-(32,637)--(32,637)
At 31 March 241,8388,373181,58182,510274,302
Net book value
At 31 March 2442651,207286,87332,685371,191
At 31 March 2356975,626320,38729,321425,903
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables36,315184,720
Bank borrowings and overdrafts-153,904
Taxation and social security34,282-
Total70,597338,624
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts154,758100,270
Other creditors83,348171,385
Total238,106271,655
6.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts42,770-