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REGISTERED NUMBER: 07689817 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

FOR

COGNADEV CHEMISTRY LTD

COGNADEV CHEMISTRY LTD (REGISTERED NUMBER: 07689817)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COGNADEV CHEMISTRY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: Ms S M Prinsloo





SECRETARY: Ms S M Prinsloo





REGISTERED OFFICE: 2 Jardine House
The Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA13EX





REGISTERED NUMBER: 07689817 (England and Wales)





ACCOUNTANTS: Barber & Company
A trading name of PCM Accounting Limited
2 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

COGNADEV CHEMISTRY LTD (REGISTERED NUMBER: 07689817)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 697 1,040

CURRENT ASSETS
Debtors 5 8,896 -
Cash at bank and in hand 2,089 14,698
10,985 14,698
CREDITORS
Amounts falling due within one year 6 52,480 52,480
NET CURRENT LIABILITIES (41,495 ) (37,782 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(40,798

)

(36,742

)

CAPITAL AND RESERVES
Called up share capital 7 300 300
Share premium 116,656 116,656
Retained earnings (157,754 ) (153,698 )
SHAREHOLDERS' FUNDS (40,798 ) (36,742 )

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

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

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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2025 and were signed by:





Ms S M Prinsloo - Director


COGNADEV CHEMISTRY LTD (REGISTERED NUMBER: 07689817)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Cognadev Chemistry Ltd 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.

At the balance sheet date the Company had net current liabilities amounting to £41,495. The Company meets its day to day working capital requirements through the support of the director and the board have taken this into account in their decision to prepare the accounts on a going concern basis.

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 etc - 33% on reducing balance

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

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

COGNADEV CHEMISTRY LTD (REGISTERED NUMBER: 07689817)

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 40,285
DEPRECIATION
At 1 August 2023 39,245
Charge for year 343
At 31 July 2024 39,588
NET BOOK VALUE
At 31 July 2024 697
At 31 July 2023 1,040

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 8,896 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Directors' current accounts 51,718 51,718
Accruals and deferred income 762 762
52,480 52,480

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
300 Ordinary shares £1 300 300

8. RELATED PARTY DISCLOSURES

Throughout the year under review the Company was under the control of S Prinsloo, its sole director and 86.67% owner of the Company's issued equity share capital.