IRIS Accounts Production v26.1.0.640 08764127 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08764127 2024-08-31 08764127 2025-08-31 08764127 2024-09-01 2025-08-31 08764127 2023-08-31 08764127 2023-09-01 2024-08-31 08764127 2024-08-31 08764127 ns15:EnglandWales 2024-09-01 2025-08-31 08764127 ns14:PoundSterling 2024-09-01 2025-08-31 08764127 ns10:Director1 2024-09-01 2025-08-31 08764127 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08764127 ns10:SmallEntities 2024-09-01 2025-08-31 08764127 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08764127 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 08764127 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08764127 ns10:FullAccounts 2024-09-01 2025-08-31 08764127 1 2024-09-01 2025-08-31 08764127 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 08764127 ns10:Director2 2024-09-01 2025-08-31 08764127 ns10:RegisteredOffice 2024-09-01 2025-08-31 08764127 ns5:CurrentFinancialInstruments 2025-08-31 08764127 ns5:CurrentFinancialInstruments 2024-08-31 08764127 ns5:ShareCapital 2025-08-31 08764127 ns5:ShareCapital 2024-08-31 08764127 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 08764127 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 08764127 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-31 08764127 ns5:IntangibleAssetsOtherThanGoodwill 2025-08-31 08764127 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-31 08764127 ns5:ComputerEquipment 2024-08-31 08764127 ns5:ComputerEquipment 2024-09-01 2025-08-31 08764127 ns5:ComputerEquipment 2025-08-31 08764127 ns5:ComputerEquipment 2024-08-31 08764127 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 08764127 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 08764127 ns5:DeferredTaxation 2024-08-31 08764127 ns5:DeferredTaxation 2024-09-01 2025-08-31 08764127 ns5:DeferredTaxation 2025-08-31 08764127 ns10:OrdinaryShareClass1 2025-08-31 08764127 ns10:Director1 1 2024-08-31 08764127 ns10:Director1 1 2023-08-31 08764127 ns10:Director1 1 2024-09-01 2025-08-31 08764127 ns10:Director1 1 2023-09-01 2024-08-31 08764127 ns10:Director1 1 2025-08-31 08764127 ns10:Director1 1 2024-08-31

REGISTERED NUMBER: 08764127 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

COFACTOR LTD

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| COFACTOR LTD |

Company Information

for the year ended 31 August 2025

| DIRECTORS: | A C Sharman

| S Vaga

| REGISTERED OFFICE: | 16 Biddestone Road

| London

| N7 9RA

| REGISTERED NUMBER: | 08764127 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Balance Sheet

31 August 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 649 |  | 974 |  |

649 |  | 974 |  |

CURRENT ASSETS

Debtors | 6 | 14,898 |  | 14,896 |  |

Cash at bank | 15,124 |  | 10,367 |  |

30,022 |  | 25,263 |  |

CREDITORS

Amounts falling due within one year | 7 | (2,216 | ) | (3,612 | ) |

NET CURRENT ASSETS | 27,806 |  | 21,651 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 28,455 |  | 22,625 |  |

PROVISIONS FOR LIABILITIES | 8 | (162 | ) | (185 | ) |

NET ASSETS | 28,293 |  | 22,440 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 5 |  | 5 |  |

Retained earnings | 28,288 |  | 22,435 |  |

SHAREHOLDERS' FUNDS | 28,293 |  | 22,440 |  |

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

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

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Balance Sheet - continued

31 August 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 17 April 2026 and were signed on its behalf by:

S Vaga - Director

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Notes to the Financial Statements

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| Cofactor Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts.

| Revenue from management consultancy services is recognised at the point of sale.

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

| Computer equipment |  | - |  | 25% on cost |  |

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Taxation

| Taxation for the year comprises current and deferred 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 or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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.

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Impairment

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 September 2024

| and 31 August 2025 | 3,864 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 3,864 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Computer |

equipment |

| £

| COST

| At 1 September 2024

| and 31 August 2025 | 1,299 |  |

| DEPRECIATION

| At 1 September 2024 | 325 |  |

| Charge for year | 325 |  |

| At 31 August 2025 | 650 |  |

| NET BOOK VALUE

| At 31 August 2025 | 649 |  |

| At 31 August 2024 | 974 |  |

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 6,487 |  | 3,277 |  |

| Other debtors | 8,411 |  | 11,619 |  |

14,898 |  | 14,896 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 285 |  | 124 |  |

| Taxation and social security | 1,506 |  | 3,113 |  |

| Other creditors | 425 |  | 375 |  |

2,216 |  | 3,612 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| £ | £

| Deferred tax | 162 |  | 185 |  |

Deferred tax |

| £

| Balance at 1 September 2024 | 185 |  |

| Provided during year | (23 | ) |

| Balance at 31 August 2025 | 162 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 5 | Ordinary | £1 | 5 |  | 5 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

| £ | £

| S Vaga

| Balance outstanding at start of year | 11,619 |  | - |  |

| Amounts advanced | - |  | 11,992 |  |

| Amounts repaid | (3,208 | ) | (373 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 8,411 |  | 11,619 |  |

| COFACTOR LTD (REGISTERED NUMBER: 08764127) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Interest has been charged on the above balance at HM Revenue & Custom's advisory rate in instances where the balance exceeds £10,000.