1 October 2024 false No description of principal activity Taxfiler 2024.6 12881302business:PrivateLimitedCompanyLtd2024-10-012025-09-30 128813022024-09-30 128813022024-10-012025-09-30 12881302business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 12881302business:FilletedAccounts2024-10-012025-09-30 128813022025-09-30 12881302business:Director12024-10-012025-09-30 12881302business:RegisteredOffice2024-10-012025-09-30 128813022024-09-30 12881302core:WithinOneYear2025-09-30 12881302core:WithinOneYear2024-09-30 12881302core:AfterOneYear2025-09-30 12881302core:AfterOneYear2024-09-30 12881302core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 12881302core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12881302core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12881302core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12881302core:PreviouslyStatedAmount2025-09-30 12881302core:PreviouslyStatedAmount2024-09-30 12881302business:SmallEntities2024-10-012025-09-30 12881302countries:EnglandWales2024-10-012025-09-30 12881302core:PlantMachinery2024-10-012025-09-30 12881302core:PlantMachinery2024-09-30 12881302core:PlantMachinery2025-09-30 128813022023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12881302 (England and Wales)
COSMO21 LTD Unaudited accounts for the year ended 30 September 2025
COSMO21 LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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COSMO21 LTD Company Information for the year ended 30 September 2025
Director
Constantin-Romulus Istratescu
Company Number
12881302 (England and Wales)
Registered Office
5 HOWGATE STREET AYLESBURY HP18 0SG ENGLAND
Accountants
CMA Group Limited Maylands Business Centre Redbourn Road Hemel Hempstead England HP2 7ES
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COSMO21 LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
30,000 
45,000 
Current assets
Debtors
5
1,070 
10,753 
Cash at bank and in hand
11,235 
7,772 
12,305 
18,525 
Creditors: amounts falling due within one year
6
(3,611)
(3,177)
Net current assets
8,694 
15,348 
Total assets less current liabilities
38,694 
60,348 
Creditors: amounts falling due after more than one year
7
(29,742)
(49,278)
Net assets
8,952 
11,070 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,852 
10,970 
Shareholders' funds
8,952 
11,070 
For the year ending 30 September 2025 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 director acknowledges his 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 and authorised for issue on 17 October 2025 and were signed on its behalf by
Constantin-Romulus Istratescu Director Company Registration No. 12881302
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COSMO21 LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
COSMO21 LTD is a private company, limited by shares, registered in England and Wales, registration number 12881302. The registered office is 5 HOWGATE STREET, AYLESBURY, HP18 0SG, 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.
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:
Plant & machinery
Reducing Balance 25%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
60,000 
At 30 September 2025
60,000 
Depreciation
At 1 October 2024
15,000 
Charge for the year
15,000 
At 30 September 2025
30,000 
Net book value
At 30 September 2025
30,000 
At 30 September 2024
45,000 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
1,070 
10,753 
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COSMO21 LTD Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,534 
3,177 
Taxes and social security
2,077 
- 
3,611 
3,177 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
29,742 
49,278 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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