REGISTERED NUMBER: 08944534 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

COGENDO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr N Bowers

Mr R Wheatley

REGISTERED OFFICE:

51 West Street

Marlow

Buckinghamshire

SL7 2LS

REGISTERED NUMBER:

08944534 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,604

2,390

3,604

2,390

CURRENT ASSETS

Debtors

6

19,664

18,496

Cash at bank

322,645

286,464

342,309

304,960

CREDITORS

Amounts falling due within one year

7

71,543

66,680

NET CURRENT ASSETS

270,766

238,280

TOTAL ASSETS LESS CURRENT LIABILITIES

274,370

240,670

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

274,270

240,570

SHAREHOLDERS' FUNDS

274,370

240,670

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 25th September 2025 and were signed on its behalf by:

Mr N Bowers - Director

Mr R Wheatley - Director

1.	STATUTORY INFORMATION

Cogendo 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of seven years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Computer equipment

-

33% on cost

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

700,000

AMORTISATION

At 1st April 2024

and 31st March 2025

700,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st April 2024

458

11,139

11,597

Additions

-

3,822

3,822

At 31st March 2025

458

14,961

15,419

DEPRECIATION

At 1st April 2024

458

8,749

9,207

Charge for year

-

2,608

2,608

At 31st March 2025

458

11,357

11,815

NET BOOK VALUE

At 31st March 2025

-

3,604

3,604

At 31st March 2024

-

2,390

2,390

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

16,917

15,786

Other debtors

2,000

2,000

Prepayments and accrued income

747

710

19,664

18,496

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

300

500

Tax

34,031

39,236

Social security and other taxes

51

-

VAT

35,637

25,559

Directors' current accounts

124

35

Accrued expenses

1,400

1,350

71,543

66,680

8.

RESERVES

Retained

earnings

£

At 1st April 2024

240,570

Profit for the year

109,700

Dividends

(76,000

)

At 31st March 2025

274,270

9.	ULTIMATE CONTROLLING PARTY

The directors, Mr R Wheatley & Mr N Bowers, control the company by virtue their equal interest in the entire share capital.