REGISTERED NUMBER: 10046390 (England and Wales)

Human Cognition Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

A Fisher

N Prucha

Registered office:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

Registered number:

10046390 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Current assets

Debtors

5

30,700

1,200

Cash at bank

26,194

130,163

56,894

131,363

Creditors

Amounts falling due within one year

6

30,560

42,585

Net current assets

26,334

88,778

Total assets less current liabilities

26,334

88,778

Capital and reserves

Called up share capital

7

2

2

Retained earnings

8

26,332

88,776

Shareholders' funds

26,334

88,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 9 September 2025 and were signed on its behalf by:

A Fisher - Director

1.	Statutory information

Human Cognition 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 represents amounts receivable for services provided in the year and is stated net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

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.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 April 2024

and 31 March 2025

2,740

Depreciation

At 1 April 2024

and 31 March 2025

2,740

Net book value

At 31 March 2025

-

At 31 March 2024

-

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

30,700

-

Other debtors

-

1,200

30,700

1,200

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Taxation and social security

25,250

24,925

Other creditors

5,310

17,660

30,560

42,585

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

8.

Reserves

Retained

earnings

£

At 1 April 2024

88,776

Profit for the year

68,342

Dividends

(130,786

)

At 31 March 2025

26,332