Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14554124 Doctor M M Das Neves Sousa Pereira Mr. M Kruse Mr. O Schönborn-Kellenberger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14554124 2024-05-31 14554124 2025-05-31 14554124 2024-06-01 2025-05-31 14554124 frs-core:CurrentFinancialInstruments 2025-05-31 14554124 frs-core:ComputerEquipment 2025-05-31 14554124 frs-core:ComputerEquipment 2024-06-01 2025-05-31 14554124 frs-core:ComputerEquipment 2024-05-31 14554124 frs-core:ShareCapital 2025-05-31 14554124 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14554124 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14554124 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14554124 frs-bus:SmallEntities 2024-06-01 2025-05-31 14554124 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14554124 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14554124 frs-bus:Director1 2024-06-01 2025-05-31 14554124 frs-bus:Director2 2024-06-01 2025-05-31 14554124 frs-bus:Director3 2024-06-01 2025-05-31 14554124 frs-countries:EnglandWales 2024-06-01 2025-05-31 14554124 2023-05-31 14554124 2024-05-31 14554124 2023-06-01 2024-05-31 14554124 frs-core:CurrentFinancialInstruments 2024-05-31 14554124 frs-core:ShareCapital 2024-05-31 14554124 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14554124
Cogitars Uk Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
TGKS Accountancy
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14554124
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,986 1,239
1,986 1,239
CURRENT ASSETS
Debtors 5 24,052 30,092
Cash at bank and in hand 46,695 2,312
70,747 32,404
Creditors: Amounts Falling Due Within One Year 6 (19,991 ) (35,505 )
NET CURRENT ASSETS (LIABILITIES) 50,756 (3,101 )
TOTAL ASSETS LESS CURRENT LIABILITIES 52,742 (1,862 )
NET ASSETS/(LIABILITIES) 52,742 (1,862 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 52,642 (1,962 )
SHAREHOLDERS' FUNDS 52,742 (1,862)
For the year ending 31 May 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr. O Schönborn-Kellenberger
Director
20/10/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cogitars Uk Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14554124 . The registered office is 100 Howard Road, Cambridge, CB5 8QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% Straight Line
2.4. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2024 1,859
Additions 2,050
As at 31 May 2025 3,909
Depreciation
As at 1 June 2024 620
Provided during the period 1,303
As at 31 May 2025 1,923
Net Book Value
As at 31 May 2025 1,986
As at 1 June 2024 1,239
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 24,052 30,092
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 402 33,466
Taxation and social security 19,589 2,039
19,991 35,505
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3