Cognitive Resources Limited

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

Registered number: 14281519

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		562		749

			562		749
CURRENT ASSETS
Cash at bank and in hand		8		2

		8		2
Creditors: Amounts Falling Due Within One Year	5	(40,001 )		(36,231 )

NET CURRENT ASSETS (LIABILITIES)			(39,993 )		(36,229 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(39,431 )		(35,480 )

NET LIABILITIES			(39,431 )		(35,480 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(39,531 )		(35,580 )

SHAREHOLDERS' FUNDS			(39,431)		(35,480)

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Cognitive Resources Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Talia Taylor

Director

28/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cognitive Resources Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14281519 . The registered office is 17 Highpoint, Eversleigh Road, New Barnet, Herts, EN5 1LS.

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. 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:

Motor Vehicles	0
Computer Equipment	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 September 2024	999

As at 31 August 2025	999

Depreciation
As at 1 September 2024	250
Provided during the period	187

As at 31 August 2025	437

Net Book Value
As at 31 August 2025	562

As at 1 September 2024	749

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Loans from Shareholder Mr R Azhapilli	10,958	10,018
Loans from Shareholder Mr D Zubli	5,229	4,989
Accruals and deferred income	1,500	1,500
Director's loan account	22,314	19,724

	40,001	36,231

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Cognitive Resources Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100