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REGISTERED NUMBER: 09161670 (England and Wales)















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: Mr. M Farrell
Mr. D J Plink
Mrs. J L W Taylor-Hall





REGISTERED OFFICE: Ground Floor Marlborough House
298 Regents Park Road
London
N3 2SZ





REGISTERED NUMBER: 09161670 (England and Wales)





ACCOUNTANTS: Fusion Accountancy Limited
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 97,699 97,699

CURRENT ASSETS
Debtors 5 339,983 537,646
Cash at bank 31,217 76,989
371,200 614,635
CREDITORS
Amounts falling due within one year 6 45,874 21,508
NET CURRENT ASSETS 325,326 593,127
TOTAL ASSETS LESS CURRENT
LIABILITIES

423,025

690,826

CAPITAL AND RESERVES
Called up share capital 7 205 205
Retained earnings 8 422,820 690,621
SHAREHOLDERS' FUNDS 423,025 690,826

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2025 and were signed on its behalf by:





Mrs. J L W Taylor-Hall - Director


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 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.

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.

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 3 (2024 - 3 ) .

4. FIXED ASSET INVESTMENTS
Investment
in
Subsidiary
£   
COST
At 1 March 2024
and 28 February 2025 97,699
NET BOOK VALUE
At 28 February 2025 97,699
At 29 February 2024 97,699

5. DEBTORS
28.2.25 29.2.24
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings - 65
VAT - 15,059
Prepayments and accrued income 100,664 87,707
100,664 102,831

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 239,319 434,815

Aggregate amounts 339,983 537,646

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 21,356 14,610
Amounts owed to group undertakings - 1,000
Corporation tax 1,303 781
VAT 18,445 -
Other creditors - 69
Director's loan account - 2,965
Accrued expenses 4,770 2,083
45,874 21,508

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
200 Ordinary £1 200 200
3 Ordinary 'A' £1 3 3
1 Ordinary 'B'' £1 1 1
1 Ordinary 'C' £1 1 1
205 205

8. RESERVES
Retained
earnings
£   

At 1 March 2024 690,621
Profit for the year 5,007
Dividends (272,808 )
At 28 February 2025 422,820

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.