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REGISTERED NUMBER: 11282547 (England and Wales)

| COGNITANT GROUP LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

COGNITANT GROUP LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | D Allington

| T Ringrose

| M E Tempest

| D I Ford

| REGISTERED OFFICE: | 6-7 Citibase, New Barclay House

| 234 Botley Road

| Oxford

| OX2 0HP

| REGISTERED NUMBER: | 11282547 (England and Wales)

| ACCOUNTANTS: | Mercer Lewin Ltd

| Chartered Accountants

| 6-7 Citibase

| New Barclay House

| 234 Botley Road

| Oxford

| OX2 0HP

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 420,230 |  | 676,524 |  |

Tangible assets | 5 | 1,181 |  | 6,059 |  |

421,411 |  | 682,583 |  |

CURRENT ASSETS

Debtors | 6 | 607,500 |  | 233,534 |  |

Cash at bank | 25,300 |  | 5,808 |  |

632,800 |  | 239,342 |  |

CREDITORS

Amounts falling due within one year | 7 | 817,074 |  | 563,931 |  |

NET CURRENT LIABILITIES | (184,274 | ) | (324,589 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 237,137 |  | 357,994 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 167,320 |  | 195,487 |  |

NET ASSETS | 69,817 |  | 162,507 |  |

CAPITAL AND RESERVES

Called up share capital | 157 |  | 157 |  |

Share premium | 2,603,810 |  | 2,199,951 |  |

Retained earnings | (2,534,150 | ) | (2,037,601 | ) |

69,817 |  | 162,507 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

BALANCE SHEET - continued

31 MARCH 2025

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 25 September 2025 and were signed on its behalf by:

T R Ringrose - Director

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Cognitant Group 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.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| There are no judgements that are deemed to have had a significant effect on amounts recognised in the financial statements.

| TURNOVER

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

| Work done but not invoiced is included within turnover subject to adjustments for any amounts which are considered non-recoverable.

| Deferred income is released to revenue based on the appropriate time proportion of the contract that is relevant.

| Subcontractor costs are linked to revenue recognition and are allocated per the same proportion.

| 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.

| Development costs are being amortised evenly over their estimated useful life of five years.

| TANGIBLE FIXED ASSETS

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

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| TAXATION

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 16 (2024 - 29 ) .

4. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,553,415 |  |

| AMORTISATION

| At 1 April 2024 | 876,891 |  |

| Amortisation for year | 256,294 |  |

| At 31 March 2025 | 1,133,185 |  |

| NET BOOK VALUE

| At 31 March 2025 | 420,230 |  |

| At 31 March 2024 | 676,524 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 1,179 |  | 51,300 |  | 52,479 |  |

| Additions | - |  | 1,250 |  | 1,250 |  |

| At 31 March 2025 | 1,179 |  | 52,550 |  | 53,729 |  |

| DEPRECIATION

| At 1 April 2024 | 1,179 |  | 45,241 |  | 46,420 |  |

| Charge for year | - |  | 6,128 |  | 6,128 |  |

| At 31 March 2025 | 1,179 |  | 51,369 |  | 52,548 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 1,181 |  | 1,181 |  |

| At 31 March 2024 | - |  | 6,059 |  | 6,059 |  |

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 567,173 |  | 121,861 |  |

| Other debtors | 40,327 |  | 111,673 |  |

607,500 |  | 233,534 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 113,411 |  | 137,222 |  |

| Trade creditors | 19,361 |  | 53,056 |  |

| Taxation and social security | 106,835 |  | 55,198 |  |

| Other creditors | 577,467 |  | 318,455 |  |

817,074 |  | 563,931 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 167,320 |  | 195,487 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

COGNITANT GROUP LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cognitant Group Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cognitant Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cognitant Group Limited and state those matters that we have agreed to state to the Board of Directors of Cognitant Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cognitant Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cognitant Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cognitant Group Limited. You consider that Cognitant Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cognitant Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mercer Lewin Ltd

Chartered Accountants

6-7 Citibase

New Barclay House

234 Botley Road

Oxford

OX2 0HP

25 September 2025