1 January 2024 false No description of principal activity Taxfiler 2024.6 15000233business:PrivateLimitedCompanyLtd2024-01-012024-12-31 150002332023-12-31 150002332024-01-012024-12-31 15000233business:AuditExemptWithAccountantsReport2024-01-012024-12-31 15000233business:FilletedAccounts2024-01-012024-12-31 150002332024-12-31 15000233business:Director12024-01-012024-12-31 15000233business:Director22024-01-012024-12-31 15000233business:RegisteredOffice2024-01-012024-12-31 150002332023-12-31 15000233core:WithinOneYear2024-12-31 15000233core:WithinOneYear2023-12-31 15000233core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 15000233core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 15000233core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 15000233core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 15000233core:PreviouslyStatedAmount2024-12-31 15000233core:PreviouslyStatedAmount2023-12-31 15000233business:SmallEntities2024-01-012024-12-31 15000233countries:EnglandWales2024-01-012024-12-31 15000233core:ComputerEquipment2024-01-012024-12-31 15000233core:ComputerEquipment2023-12-31 15000233core:ComputerEquipment2024-12-31 15000233business:OrdinaryShareClass12024-01-012024-12-31 15000233business:OrdinaryShareClass12023-07-132023-12-31 150002332023-07-132023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 15000233 (England and Wales)
COGNISS (UNITED KINGDOM) LTD Unaudited accounts for the year ended 31 December 2024
COGNISS (UNITED KINGDOM) LTD Unaudited accounts Contents
Page
- 2 -
COGNISS (UNITED KINGDOM) LTD Company Information for the year ended 31 December 2024
Directors
Leon Young Dr Lloyd Humphreys
Company Number
15000233 (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 (UNITED KINGDOM) LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
795 
- 
Current assets
Debtors
160,138 
- 
Cash at bank and in hand
22,039 
- 
182,177 
- 
Creditors: amounts falling due within one year
(375,231)
(3,950)
Net current liabilities
(193,054)
(3,950)
Net liabilities
(192,259)
(3,950)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(192,359)
(4,050)
Shareholders' funds
(192,259)
(3,950)
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
Dr Lloyd Humphreys Director Company Registration No. 15000233
- 4 -
COGNISS (UNITED KINGDOM) LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
COGNISS (UNITED KINGDOM) LTD is a private company, limited by shares, registered in England and Wales, registration number 15000233. 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.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33% SLM
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
- 
Additions
954 
At 31 December 2024
954 
Depreciation
Charge for the year
159 
At 31 December 2024
159 
Net book value
At 31 December 2024
795 
- 5 -
COGNISS (UNITED KINGDOM) LTD Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
33,258 
- 
Amounts due from group undertakings etc.
126,880 
- 
160,138 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,077 
- 
Trade creditors
24,803 
- 
Amounts owed to group undertakings and other participating interests
330,591 
2,812 
Taxes and social security
11,760 
238 
Accruals
- 
900 
375,231 
3,950 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
Cogniss Holdings Limited: The company is related to Cogniss Holdings Limited by virtue of common shareholders and directors. The amount owed from Cogniss Holdings Limited at the balance sheet date was £167,437 (2023 - Owed to £100). Cogniss Pty Ltd: The company is related to Cogniss Pty Ltd by virtue of common shareholders and directors. The amount owed to Cogniss Pty Ltd at the balance sheet date was £126,880 (2023 - Owed from £2,912). 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 Holddings Pty Ltd at the balance sheet date was £163,154.
9
Controlling party
The company is a wholly owned subsidiary of Cogniss Holdings Limited, which is the ultimate controlling party. Cogniss Holdings Limited place of business and registered office is: 4th Floor, 205 Regent Street, London, W1B 4HB.
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
- 6 -