Company Registration No. 10773737 (England and Wales)
Cogent Mechatronic Limited
Unaudited accounts
for the year ended 31 March 2025
Cogent Mechatronic Limited
Unaudited accounts
Contents
Cogent Mechatronic Limited
Company Information
for the year ended 31 March 2025
Company Number
10773737 (England and Wales)
Registered Office
Cogent Mechatronic Group Ltd
Unit 5a
Balm Road Industrial Estate, Beza Street
Leeds
West Yorkshire
LS10 2BG
England
Accountants
FinFlare Limited
Mitchell House
5 Mitchell Street
Edinburgh
Midlothian
EH6 7BD
Cogent Mechatronic Limited
Statement of financial position
as at 31 March 2025
Tangible assets
284,793
327,344
Inventories
95,623
144,887
Cash at bank and in hand
725
8,583
Creditors: amounts falling due within one year
(336,414)
(373,527)
Net current liabilities
(82,912)
(53,620)
Total assets less current liabilities
201,881
273,724
Creditors: amounts falling due after more than one year
(175,885)
(218,928)
Called up share capital
100
100
Profit and loss account
25,896
54,696
Shareholders' funds
25,996
54,796
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 9 April 2026 and were signed on its behalf by
Mr E Varley
Director
Company Registration No. 10773737
Cogent Mechatronic Limited
Notes to the Accounts
for the year ended 31 March 2025
Cogent Mechatronic Limited is a private company, limited by shares, registered in England and Wales, registration number 10773737. The registered office is Cogent Mechatronic Group Ltd, Unit 5a, Balm Road Industrial Estate, Beza Street, Leeds, West Yorkshire, LS10 2BG, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Fixtures & fittings
15% Reducing Balance
Computer equipment
33.33% Straight Line
Expenditure on research and development is written off in the year in which it is incurred.
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The financial statements have been prepared on a going concern basis. The Directors have assessed the Company's ability to continue as a going concern basis and have a reasonable expectation that the company has adequate resources to continue in operation existence for the foreseeable future.
Cogent Mechatronic Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
30,065
352,660
12,961
21,802
417,488
Additions
-
-
716
653
1,369
At 31 March 2025
30,065
352,660
13,677
22,455
418,857
At 1 April 2024
2,792
67,558
4,597
15,197
90,144
Charge for the year
3,006
35,248
1,263
4,403
43,920
At 31 March 2025
5,798
102,806
5,860
19,600
134,064
At 31 March 2025
24,267
249,854
7,817
2,855
284,793
At 31 March 2024
27,273
285,102
8,364
6,605
327,344
Amounts falling due within one year
Trade debtors
50,947
15,858
Accrued income and prepayments
186,300
123,342
Other debtors
(80,093)
27,237
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
67,300
82,177
Trade creditors
205,320
126,638
Taxes and social security
(32,759)
3,310
Other creditors
33,055
41,941
Loans from directors
14,316
22,262
Deferred income
38,408
79,492
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
95,000
95,000
8
Average number of employees
During the year the average number of employees was 8 (2024: 8).