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Registered number: 12403841














COGENT PROPERTY DEVELOPMENTS LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
COGENT PROPERTY DEVELOPMENTS LTD
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 6


 
COGENT PROPERTY DEVELOPMENTS LTD
REGISTERED NUMBER:12403841

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
138

Investments
 5 
100
100

  
100
238

Current assets
  

Debtors: amounts falling due within one year
 6 
1,853,211
1,841,423

Cash at bank and in hand
  
4,232
5,624

  
1,857,443
1,847,047

Current liabilities
  

Creditors: amounts falling due within one year
 7 
-
(1,843,040)

Net current assets
  
 
 
1,857,443
 
 
4,007

Total assets less current liabilities
  
1,857,543
4,245

Creditors: amounts falling due after more than one year
 8 
(1,853,539)
-

  

Net assets
  
4,004
4,245


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
4,003
4,244

  
4,004
4,245


The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

Page 1

 
COGENT PROPERTY DEVELOPMENTS LTD
REGISTERED NUMBER:12403841
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The Company has opted not to file the statement of comprehensive income 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 11 June 2025.


J Saul
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
COGENT PROPERTY DEVELOPMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Cogent Property Developments Ltd is a private limited liability company registered in England and Wales. Its registered office and trading address is at Frank Saul House, Steele Road, London NW10 7AR.
The principal activity of the Company is financing property developments in return for a share of profit.
The functional and presentational currency of the Company is £ sterling.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Going concern

In the opinion of the director, the Company's shareholder and other associated companies will continue to provide such financial support as may be required to enable the Company to meets its  liabilities as they fall due for at least 12 months from the date of his approval of these financial statements and accordingly he considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
COGENT PROPERTY DEVELOPMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

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

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price. 

 
2.9

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The director was the only employee of the Company during the current and preceding period.

Page 4

 
COGENT PROPERTY DEVELOPMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost 


At 1 November 2023
619



At 31 October 2024

619



Depreciation


At 1 November 2023
481


Charge for the year on owned assets
138



At 31 October 2024

619



Net book value



At 31 October 2024
-



At 31 October 2023
138


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 November 2023
100



At 31 October 2024
100




Page 5

 
COGENT PROPERTY DEVELOPMENTS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
118,691
62,902

Other debtors
1,734,520
1,778,521

1,853,211
1,841,423



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
1,843,040



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
1,853,539
-



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary share of £1
1
1


 
Page 6