1 January 2025 false No description of principal activity Taxfiler 2024.6 14971882 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14971882 2024-12-31 14971882 2025-01-01 2025-12-31 14971882 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 14971882 business:FilletedAccounts 2025-01-01 2025-12-31 14971882 2025-12-31 14971882 business:Director1 2025-01-01 2025-12-31 14971882 business:Director2 2025-01-01 2025-12-31 14971882 business:Director3 2025-01-01 2025-12-31 14971882 business:RegisteredOffice 2025-01-01 2025-12-31 14971882 2024-12-31 14971882 core:WithinOneYear 2025-12-31 14971882 core:WithinOneYear 2024-12-31 14971882 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 14971882 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 14971882 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 14971882 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 14971882 core:PreviouslyStatedAmount 2025-12-31 14971882 core:PreviouslyStatedAmount 2024-12-31 14971882 business:SmallEntities 2025-01-01 2025-12-31 14971882 countries:EnglandWales 2025-01-01 2025-12-31 14971882 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 14971882 (England and Wales)
COGNISS HOLDINGS LTD Unaudited accounts for the year ended 31 December 2025
COGNISS HOLDINGS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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COGNISS HOLDINGS LTD Company Information for the year ended 31 December 2025
Directors
Leon Young Lloyd Humphreys Steven Fanale
Company Number
14971882 (England and Wales)
Registered Office
4TH FLOOR 205 REGENT STREET LONDON W1B 4HB ENGLAND
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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COGNISS HOLDINGS LTD Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Investments
4
694,029
694,029
Current assets
Debtors
5
1,663,299
891,579
Cash at bank and in hand
281
22,600
1,663,580
914,179
Creditors: amounts falling due within one year
6
(27,597)
(26,000)
Net current assets
1,635,983
888,179
Net assets
2,330,012
1,582,208
Capital and reserves
Called up share capital
2,622,670
1,773,417
Profit and loss account
(292,658)
(191,209)
Shareholders' funds
2,330,012
1,582,208
For the year ending 31 December 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 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 of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by
Lloyd Humphreys Director Company Registration No. 14971882
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COGNISS HOLDINGS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
COGNISS HOLDINGS LTD is a private company, limited by shares, registered in England and Wales, registration number 14971882. The registered office is 4TH FLOOR 205 REGENT STREET, LONDON, W1B 4HB, 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.
4
Investments
Subsidiary undertakings
£
Valuation at 1 January 2025
694,029
Valuation at 31 December 2025
694,029
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows: Cogniss (United Kingdom) Ltd, a company registered in England & Wales. The registered office of the above entity is 4th Floor, 205 Regent Street, London, England, W1B 4HB. 100% of the voting rights and shares are held. The principal activity of Cogniss (United Kingdom) Ltd is software sales. Cogniss Holdings Pty Ltd, a company registered in Australia. The registered office of the above entity is Level 4, 59 Wentworth Avenue , Kingston Act 2604 100% of the voting rights and shares are held. The principal activity of Cogniss Holdings Pty Limited is that of a holding company.
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
11,459
Amounts due from group undertakings etc.
1,657,299
873,259
Accrued income and prepayments
6,000
6,861
1,663,299
891,579
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COGNISS HOLDINGS LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
27,597
-
Accruals
-
26,000
27,597
26,000
7
Transactions with related parties
Cogniss (United Kingdom) Ltd: The company is related to Cogniss (United Kingdom) Ltd by virtue of common shareholders and directors. The amount owed from Cogniss (United Kingdom) Ltd at the balance sheet date was £400,175 (2024:£167,437). Cogniss Pty Ltd: The company is related to Cogniss Pty Ltd by virtue of common shareholders of subsidiary company named Cogniss Holdings Pty Ltd and directors. The amount owed from Cogniss Pty Ltd at the balance sheet date was £1,186,539 (2024: £640,822). Cogniss Holdings Pty Ltd: The company is related to Cogniss Holdings Pty Ltd by virtue of common shareholders and directors. The amount owed from Cogniss Holdings Pty Ltd at the balance sheet date was £65,000 (2024:£65,000).
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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