Cogs Europe Ltd


Directors	G Robertson
	F Robertson


Registered Address	29-31 Saffron Hill Farringdon
	London
	EC1N 8SW


Registered Number	13157457 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		24,468		27,689
			24,468		27,689
Current assets
Debtors		300,382		266,938
Cash at bank and on hand		180,639		175,735
		481,021		442,673
Creditors amounts falling due within one year	4	(181,819)		(50,324)
Net current assets (liabilities)			299,202		392,349
Total assets less current liabilities			323,670		420,038
Net assets			323,670		420,038
Capital and reserves
Called up share capital			100		100
Profit and loss account			323,570		419,938
Shareholders' funds			323,670		420,038

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2025, and are signed on its behalf by:

G Robertson
Director
Registered Company No. 13157457

Cogs Europe Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	21		20

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	36,669	36,669
Additions	7,721	7,721
Disposals	(832)	(832)
At 31 March 25	43,558	43,558
Depreciation and impairment
At 01 April 24	8,980	8,980
Charge for year	10,110	10,110
At 31 March 25	19,090	19,090
Net book value
At 31 March 25	24,468	24,468
At 31 March 24	27,689	27,689

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	17,703
Taxation and social security	60,634	9,047
Other creditors	47,124	3,070
Accrued liabilities and deferred income	74,061	20,504
Total	181,819	50,324