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Company Registration No. 07367677 (England and Wales)
Cognition Consultancy Services Ltd Unaudited accounts for the year ended 31 March 2025
Cognition Consultancy Services Ltd Unaudited accounts Contents
Page
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Cognition Consultancy Services Ltd Company Information for the year ended 31 March 2025
Director
Mr Murali Maddula
Secretary
Kalpana Priyadarsini Durga
Company Number
07367677 (England and Wales)
Registered Office
1 Yarn Mews West Coker Road Yeovil Somerset BA20 2GE England
Accountants
JWD Accounting and Tax Services
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Cognition Consultancy Services Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,560 
2,287 
Current assets
Debtors
818 
74,208 
Cash at bank and in hand
58,518 
9,576 
59,336 
83,784 
Creditors: amounts falling due within one year
(6,532)
(15,748)
Net current assets
52,804 
68,036 
Net assets
55,364 
70,323 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
55,264 
70,223 
Shareholders' funds
55,364 
70,323 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 August 2025 and were signed on its behalf by
Mr Murali Maddula Director Company Registration No. 07367677
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Cognition Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Cognition Consultancy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 07367677. The registered office is 1 Yarn Mews, West Coker Road, Yeovil, Somerset, BA20 2GE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
7,896 
Additions
2,125 
At 31 March 2025
10,021 
Depreciation
At 1 April 2024
5,609 
Charge for the year
1,852 
At 31 March 2025
7,461 
Net book value
At 31 March 2025
2,560 
At 31 March 2024
2,287 
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Cognition Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
818 
74,208 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,517 
3,757 
Taxes and social security
3,046 
10,947 
Other creditors
969 
969 
Accruals
- 
75 
6,532 
15,748 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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