Registered number: 15063729

Functioning Cog Ltd
Unaudited Financial Statements
for the year ended 31 August 2025

Statement of Financial Position

as at 31 August 2025

  2025
Restated
2024
   
££
 
££
Called up share capital not paid  
  -  
 
  -  
Fixed assets  
  58,800  
 
  46,792  
Current assets  
9,405    
 
12,343    
Prepayments and accrued income  
862    
 
4,498    
Creditors: amounts falling due within one year  
( 193,559 )  
 
( 88,035 )  
Net current assets (liabilities)  
  ( 183,292 )
 
  ( 71,194 )
Total assets less current liabilities  
  ( 124,492 )
 
  ( 24,402 )
Creditors: amounts falling due after more than one year  
  -  
 
  -  
Provisions for liabilities  
  -  
 
  -  
Accruals and deferred income  
  -  
 
  ( 1,784 )
Net assets  
  ( 124,492 )
 
  ( 26,186 )
   
Capital and reserves  
  ( 124,492 )
 
  ( 26,186 )

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Footnotes to the Statement of Financial Position

Kenneth Yau

1. Arrangements not included in Statement of Financial Position

The company has not entered into any arrangements not shown on the Statement of Financial Position.

2. Average number of employees

The average number of employees in the period was 6.

3. Directors’ benefits: advances, credit and guarantees

The Director Kenneth Yau, has no amount owing to the company at the opening or closing date of the Statement of Financial Position.

4. Guarantees, contingencies and other financial commitments

There are no guarantees, contingencies or other commitments not included in the financial statements.

Statutory Statements

In accordance with section 414(3) of the Companies Act 2006, these accounts have been prepared in accordance with the FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime for periods commencing on or after 1 January 2016. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

For the year ending 31/08/2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts

Company information

a) The company is registered in England and Wales

b) Company registration number - 15063729

c) The company is a private company and is limited by shares

d) The company's registered office address is 1 Cathedral Yard, Exeter, EX1 1HJ, England



Approved by the board of directors and signed on behalf of the board,

Functioning Cog Ltd
Director Kenneth Yau
Date of approval: 26/05/2026
The company was trading for the entire period 2024-09-01 2025-08-31 2025-08-31 Café 2026-05-26 2026-05-26