Cognos 360 Limited - Filleted accounts

Registered number

11165915

Cognos 360 Limited

Filleted Accounts

31 January 2025

Cognos 360 Limited
Registered number:		11165915
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		3,031			4,041

Current assets
Debtors	4	296			116
Cash at bank and in hand		3,538			7,093
		3,834			7,209

Creditors: amounts falling due within one year	5	(56,847)			(52,448)

Net current liabilities			(53,013)			(45,239)

Net liabilities			(49,982)			(41,198)

Capital and reserves
Called up share capital			920			920
Profit and loss account			(50,902)			(42,118)

Shareholders' funds			(49,982)			(41,198)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




U Mistry
Director
Approved by the board on 28 August 2025

Cognos 360 Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 February 2024				22,585
	At 31 January 2025				22,585

	Depreciation
	At 1 February 2024				18,544
	Charge for the year				1,010
	At 31 January 2025				19,554

	Net book value
	At 31 January 2025				3,031
	At 31 January 2024				4,041


4	Debtors		2025		2024
£				£

	Other debtors		296		116


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Other creditors		56,847		52,448


6	Controlling party

	There was no controlling party during the year.


7	Other information

	Cognos 360 Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Poplars Court
	Lenton Lane
	Nottingham
	NG7 2RR