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Registered number: 07787452
Cogentys Ltd
Unaudited Financial Statements
For the Period 1 October 2023 to 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07787452
31 March 2025 30 September 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 23 -
Cash at bank and in hand 56,712 77,486
56,735 77,486
Creditors: Amounts Falling Due Within One Year 6 (22,013 ) (30,979 )
NET CURRENT ASSETS (LIABILITIES) 34,722 46,507
TOTAL ASSETS LESS CURRENT LIABILITIES 34,722 46,507
NET ASSETS 34,722 46,507
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 34,622 46,407
SHAREHOLDERS' FUNDS 34,722 46,507
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R Rowland
Director
05/06/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Cogentys Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07787452 . The registered office is No 11 Riverside Riverside Park Industrial Estate, Dogflud Way, Farnham, Surrey, GU9 7UG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has taken the decision to cease trading and that it is not appropriate to adopt a going concern basis of preparation in these financial statements. The director has made an assessment on the recoverability of the assets and likelihood of repayment of liabilities and has determined there is no impact on the carrying value held in these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax is recognised in profit or loss for the period, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
2.6. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.8. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 2,506 3,347 5,853
As at 31 March 2025 2,506 3,347 5,853
Depreciation
As at 1 October 2023 2,506 3,347 5,853
As at 31 March 2025 2,506 3,347 5,853
Net Book Value
As at 31 March 2025 - - -
As at 1 October 2023 - - -
5. Debtors
31 March 2025 30 September 2023
£ £
Due within one year
Corporation tax recoverable assets 23 -
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 September 2023
£ £
Trade creditors - 60
Corporation tax - 8,387
Other taxes and social security - 1,022
Accruals and deferred income 1,500 997
Director's loan account 20,513 20,513
22,013 30,979
7. Share Capital
31 March 2025 30 September 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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