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REGISTERED NUMBER: 05562662 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

COGNADEV UK LTD

COGNADEV UK LTD (REGISTERED NUMBER: 05562662)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


COGNADEV UK LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Ms S M Prinsloo
Ms R Prinsloo





SECRETARY: Ms S M Prinsloo





REGISTERED OFFICE: 2 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX





REGISTERED NUMBER: 05562662 (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 UK LTD (REGISTERED NUMBER: 05562662)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 382 477

CURRENT ASSETS
Debtors 5 160,059 97,656
Cash at bank and in hand 258,553 289,143
418,612 386,799
CREDITORS
Amounts falling due within one year 6 120,943 104,985
NET CURRENT ASSETS 297,669 281,814
TOTAL ASSETS LESS CURRENT
LIABILITIES

298,051

282,291

PROVISIONS FOR LIABILITIES 86 86
NET ASSETS 297,965 282,205

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 297,865 282,105
SHAREHOLDERS' FUNDS 297,965 282,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

COGNADEV UK LTD (REGISTERED NUMBER: 05562662)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:





Ms S M Prinsloo - Director


COGNADEV UK LTD (REGISTERED NUMBER: 05562662)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Cognadev UK 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.

TURNOVER
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% 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 statement of financial position date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

INVESTMENTS - SHARES IN ASSOCIATED UNDERTAKINGS
Shares in associated undertakings are initially stated at cost. Provision is made where, in the opinion of the directors, a permanent diminution in value has occurred.

3. EMPLOYEES AND DIRECTORS

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

COGNADEV UK LTD (REGISTERED NUMBER: 05562662)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
At 1 October 2023
and 30 September 2024 932
DEPRECIATION
At 1 October 2023 455
Charge for year 95
At 30 September 2024 550
NET BOOK VALUE
At 30 September 2024 382
At 30 September 2023 477

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 109,070 78,582
Other debtors 50,989 19,074
160,059 97,656

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Corporation tax 71,951 48,060
Social security and other taxes 12,583 10,805
Other creditors 5,718 8,200
Directors' current accounts 27,191 34,420
Accruals and deferred income 3,500 3,500
120,943 104,985

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary Shares 1 100 100