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REGISTERED NUMBER: 13601067 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

COGNIA LAW LIMITED

COGNIA LAW LIMITED (REGISTERED NUMBER: 13601067)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COGNIA LAW LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







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





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





REGISTERED NUMBER: 13601067 (England and Wales)





ACCOUNTANTS: Fusion Accountancy Limited
Marlborough House
298 Regents Park Road
London
N3 2SZ

COGNIA LAW LIMITED (REGISTERED NUMBER: 13601067)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,327 8,775

CURRENT ASSETS
Debtors 5 1,253,750 1,230,170
Cash at bank 132,324 397,869
1,386,074 1,628,039
CREDITORS
Amounts falling due within one year 6 906,360 1,090,299
NET CURRENT ASSETS 479,714 537,740
TOTAL ASSETS LESS CURRENT
LIABILITIES

484,041

546,515

CREDITORS
Amounts falling due after more than one year 7 41,929 252,604
NET ASSETS 442,112 293,911

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 9 441,112 292,911
SHAREHOLDERS' FUNDS 442,112 293,911

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.

COGNIA LAW LIMITED (REGISTERED NUMBER: 13601067)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 8 August 2025 and were signed on its behalf by:





Mrs. J L W Taylor-Hall - Director


COGNIA LAW LIMITED (REGISTERED NUMBER: 13601067)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

Cognia Law 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

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 12 (2024 - 12 ) .

COGNIA LAW LIMITED (REGISTERED NUMBER: 13601067)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 March 2024 24,130
Additions 3,015
Disposals (2,713 )
At 28 February 2025 24,432
DEPRECIATION
At 1 March 2024 15,355
Charge for year 6,504
Eliminated on disposal (1,754 )
At 28 February 2025 20,105
NET BOOK VALUE
At 28 February 2025 4,327
At 29 February 2024 8,775

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 1,081,874 1,088,623
Amounts owed by group undertakings - 1,000
Other debtors 18,576 18,576
Director's current account - 13
Prepayments and accrued income 153,300 121,958
1,253,750 1,230,170

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 451,222 505,175
Amounts owed to group undertakings - 65
Corporation tax 51,888 29,926
Social security and other taxes 44,617 93,279
VAT 155,501 236,679
Other creditors 110,158 162,386
Pension 1,835 5,140
Accruals and deferred income 91,139 57,649
906,360 1,090,299

COGNIA LAW LIMITED (REGISTERED NUMBER: 13601067)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.25 29.2.24
£    £   
Amounts owed to group undertakings 41,929 252,604

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
1,000 Ordinary Shares 1 1,000 1,000

9. RESERVES
Retained
earnings
£   

At 1 March 2024 292,911
Profit for the year 148,201
At 28 February 2025 441,112

10. RELATED PARTY DISCLOSURES

At the balance sheet date, included in creditors due after more than one year, is an amount of £41,929 (2024: £252,604) ,included in creditors due under one year,£Nil (2024: £935) owed to Cognia Holdings Limited.

At the balance sheet date, included in other debtors due within one year, is an amount of £Nil (2024: £13 owed by the director). This will be repaid within 9 months from year-end.

The company is a 100% subsidiary of Cognia Holdings Limited.