COGNITIVE CAPITAL LTD

Company Registration Number:
09567426 (England and Wales)

Unaudited abridged accounts for the year ended 30 April 2024

Period of accounts

Start date: 01 May 2023

End date: 30 April 2024

COGNITIVE CAPITAL LTD

Contents of the Financial Statements

for the Period Ended 30 April 2024

Balance sheet
Notes

COGNITIVE CAPITAL LTD

Balance sheet

As at 30 April 2024


Notes
2024
2023


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 0 122,800
Investments: 4 1,160,890 1,038,090
Total fixed assets: 1,160,890 1,160,890
Current assets
Debtors:   27,000 1,283,177
Total current assets: 27,000 1,283,177
Net current assets (liabilities): 27,000 1,283,177
Total assets less current liabilities: 1,187,890 2,444,067
Creditors: amounts falling due after more than one year:   (1,939,644) (114,900)
Provision for liabilities:   (885,100)
Total net assets (liabilities): (751,754) 1,444,067
Capital and reserves
Called up share capital: 100,000 100,000
Revaluation reserve:501,038,090
Profit and loss account: (851,754) 305,977
Shareholders funds: (751,754) 1,444,067

The notes form part of these financial statements

COGNITIVE CAPITAL LTD

Balance sheet statements

For the year ending 30 April 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 18 June 2025
and signed on behalf of the board by:

Name: Paul McPherson
Status: Director

The notes form part of these financial statements

COGNITIVE CAPITAL LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

COGNITIVE CAPITAL LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

2. Employees

2024 2023
Average number of employees during the period 1 2

COGNITIVE CAPITAL LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

3. Tangible Assets

Total
Cost £
At 01 May 2023 122,800
Transfers (122,800)
At 30 April 2024 0
Depreciation
At 01 May 2023 0
Charge for year 0
On disposals 0
Other adjustments 0
At 30 April 2024 0
Net book value
At 30 April 2024 0
At 30 April 2023 122,800

COGNITIVE CAPITAL LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

4. Fixed investments

Interests in subsidiaries, associates and jointly controlled entities are assessed for any impairment loss at each reporting date and any impairment losses are recognised through the revaluation (other) reserves.

COGNITIVE CAPITAL LTD

Notes to the Financial Statements

for the Period Ended 30 April 2024

5. Revaluation reserve

2024
£
Balance at 01 May 2023 1,038,090
Surplus or deficit after revaluation (1,038,090)
Balance at 30 April 2024 0