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Registered number: NI607045
Cobra Automation Limited
Financial Statements
For The Year Ended 31 March 2026
Elaine Maben & Co
Cobra Automation Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Cobra Automation Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI607045

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,108 |  | 2,108
|  |  | 2,108 |  | 2,108
CURRENT ASSETS
Cash at bank and in hand |  | - |  | 422 |
|  | - |  | 422 |
Creditors: Amounts Falling Due Within One Year | 7 | (85,840 ) |  | (82,569 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (85,840 ) |  | (82,147 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (83,732 ) |  | (80,039 )
NET LIABILITIES |  |  | (83,732 ) |  | (80,039 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 20 |  | 20
Share premium account |  |  | 65,000 |  | 65,000
Profit and Loss Account |  |  | (148,752 ) |  | (145,059 )
SHAREHOLDERS' FUNDS |  |  | (83,732) |  | (80,039)

Page 1
Page 2
Cobra Automation Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Colin Robinson Director
13/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cobra Automation Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Cobra Automation Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI607045 . The registered office is Ground Floor Gallery Building, 65-69 Dublin Road, Belfast, Antrim, BT2 7HG. The company ceased trade on 31 March 2024.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to Profit and Loss Account over its estimated economic life of 10 years.
2.4. 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:

Plant & Machinery | 20%
Motor Vehicles | 25%
Fixtures & Fittings | 20%
Computer Equipment | 20%

3. Average Number of Employees
Average number of employees, including directors, during the year to 31 March 2026 was: 1 (2025: 2)
1 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 178,000
As at 31 March 2026 | 178,000
Amortisation
As at 1 April 2025 | 178,000
As at 31 March 2026 | 178,000

...CONTINUED
Page 3
Page 4
Cobra Automation Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 361 | 9,393 | 5,697 | 15,451
As at 31 March 2026 | 361 | 9,393 | 5,697 | 15,451
Depreciation
As at 1 April 2025 | 213 | 9,115 | 4,015 | 13,343
As at 31 March 2026 | 213 | 9,115 | 4,015 | 13,343
Net Book Value
As at 31 March 2026 | 148 | 278 | 1,682 | 2,108
As at 1 April 2025 | 148 | 278 | 1,682 | 2,108

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | (1 )
Corporation tax | 14,280 |  | 13,922
VAT | 68,899 |  | 66,020
Accruals and deferred income | - |  | 300
Directors' loan accounts | 2,662 |  | 2,328
| 85,840 |  | 82,569

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

Page 4