| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| FOR |
| COGNIA HOLDINGS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| FOR |
| COGNIA HOLDINGS LIMITED |
| COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| COGNIA HOLDINGS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Marlborough House |
| 298 Regents Park Road |
| London |
| N3 2SZ |
| COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670) |
| BALANCE SHEET |
| 28 FEBRUARY 2025 |
| 28.2.25 | 29.2.24 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings | 8 |
| SHAREHOLDERS' FUNDS |
| 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. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| 1. | STATUTORY INFORMATION |
| Cognia Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | FIXED ASSET INVESTMENTS |
| Investment |
| in |
| Subsidiary |
| £ |
| COST |
| At 1 March 2024 |
| and 28 February 2025 |
| NET BOOK VALUE |
| At 28 February 2025 |
| At 29 February 2024 |
| 5. | DEBTORS |
| 28.2.25 | 29.2.24 |
| £ | £ |
| Amounts falling due within one year: |
| Amounts owed by group undertakings |
| VAT |
| Prepayments and accrued income |
| COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| 5. | DEBTORS - continued |
| 28.2.25 | 29.2.24 |
| £ | £ |
| Amounts falling due after more than one year: |
| Amounts owed by group undertakings |
| Aggregate amounts |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 28.2.25 | 29.2.24 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Corporation tax |
| VAT | 18,445 | - |
| Other creditors | - | 69 |
| Director's loan account | - | 2,965 |
| Accrued expenses |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 28.2.25 | 29.2.24 |
| value: | £ | £ |
| Ordinary | £1 | 200 | 200 |
| Ordinary 'A' | £1 | 3 | 3 |
| Ordinary 'B'' | £1 | 1 | 1 |
| Ordinary 'C' | £1 | 1 | 1 |
| 205 | 205 |
| 8. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 March 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 28 February 2025 |
| COGNIA HOLDINGS LIMITED (REGISTERED NUMBER: 09161670) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 28 FEBRUARY 2025 |
| 9. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, included within creditors due within one year, is an amount of £Nil (2024: £2,965) owed to the directors. This loan is interest free, of no fixed term and repayable on demand. |
| At the year end, in amounts due over one year, Cognia Law Limited owed the company £41,929 (2024: £252,604), Cognia SA Limited owed the company £197,390 (2024: £182,211). In amounts due under one-year Cognia Law Limited owed the company £Nil (2024: £65). |
| At the year end, in amounts due under one year the company owed Cognia Law Limited £Nil (2024: £1,000). |
| Dividends of £272,808 (2024: £192,731) were paid to a director and their family. |
| The ultimate controlling parties are Ms J Taylor-Hall and Mr P Hall by virtue of their shareholdings. |