Silverfin false false 31/03/2025 01/04/2024 31/03/2025 N D Aaron 01/02/2021 R D A Bundock 17/01/2020 J Temple 17/06/2021 03 July 2025 The principal activity of the Company during the financial year was that of a holding company. 12408634 2025-03-31 12408634 bus:Director1 2025-03-31 12408634 bus:Director2 2025-03-31 12408634 bus:Director3 2025-03-31 12408634 2024-03-31 12408634 core:CurrentFinancialInstruments 2025-03-31 12408634 core:CurrentFinancialInstruments 2024-03-31 12408634 core:ShareCapital 2025-03-31 12408634 core:ShareCapital 2024-03-31 12408634 core:RetainedEarningsAccumulatedLosses 2025-03-31 12408634 core:RetainedEarningsAccumulatedLosses 2024-03-31 12408634 core:Goodwill 2024-03-31 12408634 core:Goodwill 2025-03-31 12408634 core:OfficeEquipment 2024-03-31 12408634 core:OfficeEquipment 2025-03-31 12408634 core:CostValuation 2024-03-31 12408634 core:CostValuation 2025-03-31 12408634 2024-04-01 2025-03-31 12408634 bus:FilletedAccounts 2024-04-01 2025-03-31 12408634 bus:SmallEntities 2024-04-01 2025-03-31 12408634 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12408634 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12408634 bus:Director1 2024-04-01 2025-03-31 12408634 bus:Director2 2024-04-01 2025-03-31 12408634 bus:Director3 2024-04-01 2025-03-31 12408634 core:Goodwill core:TopRangeValue 2024-04-01 2025-03-31 12408634 core:Goodwill 2024-04-01 2025-03-31 12408634 core:OfficeEquipment core:TopRangeValue 2024-04-01 2025-03-31 12408634 2023-04-01 2024-03-31 12408634 core:OfficeEquipment 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: 12408634 (England and Wales)

COHAESUS GROUP LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

COHAESUS GROUP LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

COHAESUS GROUP LIMITED

BALANCE SHEET

As at 31 March 2025
COHAESUS GROUP LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Intangible assets 3 25,314 28,864
Tangible assets 4 3,254 2,932
Investments 5 307,397 307,397
335,965 339,193
Current assets
Debtors 6 542,225 266,661
Cash at bank and in hand 42,093 109,756
584,318 376,417
Creditors: amounts falling due within one year 7 ( 167,597) ( 72,283)
Net current assets 416,721 304,134
Total assets less current liabilities 752,686 643,327
Net assets 752,686 643,327
Capital and reserves
Called-up share capital 1 1
Profit and loss account 752,685 643,326
Total shareholder's funds 752,686 643,327

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Cohaesus Group Limited (registered number: 12408634) were approved and authorised for issue by the Board of Directors on 03 July 2025. They were signed on its behalf by:

R D A Bundock
Director
COHAESUS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
COHAESUS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cohaesus Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, Parkstone Road, Poole, BH15 2PW, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill 10 years straight line
Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is [number] years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Office equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 6 5

3. Intangible assets

Goodwill Total
£ £
Cost
At 01 April 2024 35,500 35,500
At 31 March 2025 35,500 35,500
Accumulated amortisation
At 01 April 2024 6,636 6,636
Charge for the financial year 3,550 3,550
At 31 March 2025 10,186 10,186
Net book value
At 31 March 2025 25,314 25,314
At 31 March 2024 28,864 28,864

4. Tangible assets

Office equipment Total
£ £
Cost
At 01 April 2024 5,638 5,638
Additions 2,081 2,081
Disposals ( 333) ( 333)
At 31 March 2025 7,386 7,386
Accumulated depreciation
At 01 April 2024 2,706 2,706
Charge for the financial year 1,759 1,759
Disposals ( 333) ( 333)
At 31 March 2025 4,132 4,132
Net book value
At 31 March 2025 3,254 3,254
At 31 March 2024 2,932 2,932

5. Fixed asset investments

Investments in subsidiaries

2025
£
Cost
At 01 April 2024 303,504
At 31 March 2025 303,504
Carrying value at 31 March 2025 303,504
Carrying value at 31 March 2024 303,504

Other investments Total
£ £
Cost or valuation before impairment
At 01 April 2024 3,893 3,893
At 31 March 2025 3,893 3,893
Carrying value at 31 March 2025 3,893 3,893
Carrying value at 31 March 2024 3,893 3,893

6. Debtors

2025 2024
£ £
Trade debtors 19,200 0
Amounts owed by Group undertakings 510,805 257,756
Prepayments 11,127 7,162
VAT recoverable 0 650
Other debtors 1,093 1,093
542,225 266,661

7. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 8,262 930
Amounts owed to Group undertakings 134,369 46,235
Other taxation and social security 20,691 3,824
Other creditors 4,275 21,294
167,597 72,283

8. Financial commitments

Commitments

Capital commitments are as follows:

2025 2024
£ £
Contracted for but not provided for:
Finance leases entered into 16,298 0

9. Ultimate controlling party

Parent Company:

Athirt Limited