1 January 2024 false No description of principal activity Taxfiler 2024.6 14971882business:PrivateLimitedCompanyLtd2024-01-012024-12-31 149718822023-12-31 149718822024-01-012024-12-31 14971882business:AuditExemptWithAccountantsReport2024-01-012024-12-31 14971882business:FilletedAccounts2024-01-012024-12-31 149718822024-12-31 14971882business:Director12024-01-012024-12-31 14971882business:Director22024-01-012024-12-31 14971882business:Director32024-01-012024-12-31 14971882business:RegisteredOffice2024-01-012024-12-31 149718822023-12-31 14971882core:WithinOneYear2024-12-31 14971882core:WithinOneYear2023-12-31 14971882core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 14971882core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 14971882core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 14971882core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 14971882core:PreviouslyStatedAmount2024-12-31 14971882core:PreviouslyStatedAmount2023-12-31 14971882business:SmallEntities2024-01-012024-12-31 14971882countries:EnglandWales2024-01-012024-12-31 149718822023-06-302023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14971882 (England and Wales)
COGNISS HOLDINGS LTD Unaudited accounts for the year ended 31 December 2024
COGNISS HOLDINGS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
COGNISS HOLDINGS LTD Company Information for the year ended 31 December 2024
Directors
Leon Young Lloyd Humphreys Steven Fanale
Company Number
14971882 (England and Wales)
Registered Office
4TH FLOOR 205 REGENT STREET LONDON W1B 4HB ENGLAND
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
- 3 -
COGNISS HOLDINGS LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
4
694,029 
694,029 
Current assets
Debtors
5
891,579 
- 
Cash at bank and in hand
22,600 
- 
914,179 
- 
Creditors: amounts falling due within one year
6
(26,000)
(850)
Net current assets/(liabilities)
888,179 
(850)
Net assets
1,582,208 
693,179 
Capital and reserves
Called up share capital
1,773,417 
693,929 
Profit and loss account
(191,209)
(750)
Shareholders' funds
1,582,208 
693,179 
For the year ending 31 December 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by
Lloyd Humphreys Director Company Registration No. 14971882
- 4 -
COGNISS HOLDINGS LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
COGNISS HOLDINGS LTD is a private company, limited by shares, registered in England and Wales, registration number 14971882. The registered office is 4TH FLOOR 205 REGENT STREET, LONDON, W1B 4HB, 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.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2024
694,029 
Valuation at 31 December 2024
694,029 
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows: Cogniss (United Kingdom) Ltd, a company registered in England & Wales. The registered office of the above entity is 4th Floor, 205 Regent Street, London, England, W1B 4HB. 100% of the voting rights and shares are held. The principal activity of Cogniss (United Kingdom) Ltd is software sales. Cogniss Holdings Pty Ltd, a company registered in Australia. The registered office of the above entity is Level 4, 59 Wentworth Avenue , Kingston Act 2604 100% of the voting rights and shares are held. The principal activity of Cogniss Holdings Pty Limited is that of a holding company.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
11,459 
- 
Amounts due from group undertakings etc.
873,259 
- 
Accrued income and prepayments
6,861 
- 
891,579 
- 
- 5 -
COGNISS HOLDINGS LTD Notes to the Accounts for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
- 
100 
Accruals
26,000 
750 
26,000 
850 
7
Transactions with related parties
Cogniss (United Kingdom) Ltd: The company is related to Cogniss (United Kingdom) Ltd by virtue of common shareholders and directors. The amount owed from Cogniss (United Kingdom) Ltd at the balance sheet date was £167,437 (2023:£100). Cogniss Pty Ltd: The company is related to Cogniss Pty Ltd by virtue of common shareholders of subsidiary company named Cogniss Holdings Pty Ltd and directors. The amount owed from Cogniss Pty Ltd at the balance sheet date was £640,822 (2023:Nil). Cogniss Holdings Pty Ltd: The company is related to Cogniss Holdings Pty Ltd by virtue of common shareholders and directors. The amount owed from Cogniss Holdings Pty Ltd at the balance sheet date was £65,000 (2023:Nil).
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -