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REGISTERED NUMBER: 09992752 (England and Wales)


















Koogen Limited

Unaudited Financial Statements

for the Year Ended 28 February 2024






Koogen Limited (Registered number: 09992752)






Contents of the Financial Statements
for the Year Ended 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Koogen Limited

Company Information
for the Year Ended 28 February 2024







DIRECTOR: Ms H W Genfi





REGISTERED OFFICE: Delta 606
Delta Office Park
Welton Road
Swindon
Wiltshire
SN5 7XF





REGISTERED NUMBER: 09992752 (England and Wales)





ACCOUNTANTS: AMS Accountancy Limited
Delta 606
Welton Road
Delta Office Park
Swindon
Wiltshire
SN5 7XF

Koogen Limited (Registered number: 09992752)

Balance Sheet
28 February 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 543 1,147
Tangible assets 5 184 631
727 1,778

CURRENT ASSETS
Debtors 6 21,659 11,077
Cash at bank 11,127 9,129
32,786 20,206
CREDITORS
Amounts falling due within one year 7 (21,166 ) (12,135 )
NET CURRENT ASSETS 11,620 8,071
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,347

9,849

CREDITORS
Amounts falling due after more than one year 8 (158 ) -
NET ASSETS 12,189 9,849

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 12,188 9,848
SHAREHOLDERS' FUNDS 12,189 9,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Koogen Limited (Registered number: 09992752)

Balance Sheet - continued
28 February 2024


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 director and authorised for issue on 15 November 2024 and were signed by:





Ms H W Genfi - Director


Koogen Limited (Registered number: 09992752)

Notes to the Financial Statements
for the Year Ended 28 February 2024

1. STATUTORY INFORMATION

Koogen 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.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

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
Computer equipment - 33% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Koogen Limited (Registered number: 09992752)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 March 2023
and 28 February 2024 3,020
AMORTISATION
At 1 March 2023 1,873
Amortisation for year 604
At 28 February 2024 2,477
NET BOOK VALUE
At 28 February 2024 543
At 28 February 2023 1,147

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2023 715 3,825 4,540
Additions - 260 260
Disposals - (42 ) (42 )
At 28 February 2024 715 4,043 4,758
DEPRECIATION
At 1 March 2023 711 3,198 3,909
Charge for year - 706 706
Eliminated on disposal - (41 ) (41 )
At 28 February 2024 711 3,863 4,574
NET BOOK VALUE
At 28 February 2024 4 180 184
At 28 February 2023 4 627 631

Koogen Limited (Registered number: 09992752)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 15,642 11,076
Other debtors 6,017 1
21,659 11,077

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 21,165 12,007
Other creditors 1 128
21,166 12,135

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Trade creditors 158 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2024 and 28 February 2023:

2024 2023
£    £   
Ms H W Genfi
Balance outstanding at start of year - 754
Amounts advanced 2,614 -
Amounts repaid - (754 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,614 -