REGISTERED NUMBER: OC440892 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Cogs Workshop LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J R Budd

R A Hart

REGISTERED OFFICE:

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

REGISTERED NUMBER:

OC440892 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

2,798

1,563

CURRENT ASSETS

Stocks

10,935

9,365

Debtors

5

4,295

2,818

Cash at bank and in hand

9,434

9,826

24,664

22,009

CREDITORS

Amounts falling due within one year

6

9,929

13,098

NET CURRENT ASSETS

14,735

8,911

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

17,533

10,474

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

17,533

10,474

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

17,533

10,474

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 May 2026 and were signed by:

R A Hart - Designated member

J R Budd - Designated member

1.	STATUTORY INFORMATION

Cogs Workshop LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

4,044

Additions

2,388

At 31 March 2026

6,432

DEPRECIATION

At 1 April 2025

2,481

Charge for year

1,153

At 31 March 2026

3,634

NET BOOK VALUE

At 31 March 2026

2,798

At 31 March 2025

1,563

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,573

1,093

Other debtors

1,722

1,725

4,295

2,818

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

2,224

4,405

Taxation and social security

1,108

821

Other creditors

6,597

7,872

9,929

13,098

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members' are payable offer all other creditor have been paid by the partnership.