Cozentus Technologies UK Limited 12271625 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is to provide innovative software solutions for business problems Digita Accounts Production Advanced 6.30.9574.0 true true 12271625 2025-04-01 2026-03-31 12271625 2026-03-31 12271625 bus:OrdinaryShareClass1 2026-03-31 12271625 core:CurrentFinancialInstruments 2026-03-31 12271625 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 12271625 core:OfficeEquipment 2026-03-31 12271625 bus:SmallEntities 2025-04-01 2026-03-31 12271625 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 12271625 bus:FilletedAccounts 2025-04-01 2026-03-31 12271625 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12271625 bus:RegisteredOffice 2025-04-01 2026-03-31 12271625 bus:Director2 2025-04-01 2026-03-31 12271625 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 12271625 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 12271625 bus:Agent1 2025-04-01 2026-03-31 12271625 core:OfficeEquipment 2025-04-01 2026-03-31 12271625 1 2025-04-01 2026-03-31 12271625 countries:EnglandWales 2025-04-01 2026-03-31 12271625 2025-03-31 12271625 core:OfficeEquipment 2025-03-31 12271625 2024-04-01 2025-03-31 12271625 2025-03-31 12271625 bus:OrdinaryShareClass1 2025-03-31 12271625 core:CurrentFinancialInstruments 2025-03-31 12271625 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12271625 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2025-03-31 12271625 core:PreviouslyStatedAmount 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12271625 (England and Wales)

Cozentus Technologies UK Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Cozentus Technologies UK Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Cozentus Technologies UK Limited

Company Information

Director | Mr Devesh Kumar Sinha

Registered office | Hygeia Building Rear Ground Floor 66-68 College Road Harrow Middlesex United Kingdom HA1 1BE

Accountants | KNAV Advisory Limited (formerly Aventus Partners Limited) Chartered AccountantsHygeia Building Ground Floor 66-68 College Road Harrow Middlesex HA1 1BE

Cozentus Technologies UK Limited

(Registration number: 12271625) (England and Wales)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 5 | 760 | 18,650
Cash at bank and in hand |  | 64,477 | 109,191
|  | 65,237 | 127,841
Creditors: Amounts falling due within one year | 6 | (1,888) | (60,312)
Net assets |  | 63,349 | 67,529
Capital and reserves |  |  |
Called up share capital | 7 | 10,000 | 10,000
Capital redemption reserve |  | 6,667 | 6,667
Retained earnings |  | 46,682 | 50,862
Shareholders' funds |  | 63,349 | 67,529

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the director on 9 June 2026

......................................... Mr Devesh Kumar Sinha Director |  |

Cozentus Technologies UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Hygeia Building
Rear Ground Floor
66-68 College Road
Harrow
Middlesex
HA1 1BE
United Kingdom

These financial statements were authorised for issue by the director on 9 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cozentus Technologies UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 50% on cost

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Cozentus Technologies UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2 | Accounting policies (continued)

Financial instruments

(i) Financial assets
Basic financial assets, including trade, other debtors, and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method, unless they are receivable within one year. In these instances, assets are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be received.
At the end of each reporting period financial assets are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party, or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

3 | Staff numbers

The average monthly number of persons employed by the company (including the director) during the year, was 1 (2025: 3).

Cozentus Technologies UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 April 2025 | 23,043 | 23,043
At 31 March 2026 | 23,043 | 23,043
Depreciation
At 1 April 2025 | 23,043 | 23,043
At 31 March 2026 | 23,043 | 23,043
Carrying amount
At 31 March 2026 | - | -

5 | Debtors

| 2026 £ | 2025 £
Trade debtors | - | 18,000
Other debtors | 324 | -
Accrued income | - | 650
Prepayments | 436 | -
| 760 | 18,650

Cozentus Technologies UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | 360 | 159
Taxation and social security |  | - | 2,783
Other creditors |  | 778 | 46,669
Accrued expenses |  | 750 | 10,701
|  | 1,888 | 60,312

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000

8 | Related party transactions

The Company has taken advantage of the exemptions available in FRS 102 1A from disclosing related party transactions with other companies that are wholly owned within the Group.

9 | Parent and ultimate parent undertaking

Cozentus Technologies Private Limited holds 100% shares in Cozentus Technologies UK Limited.
The company's immediate parent is Cozentus Technologies Private Limited, incorporated in India.
These financial statements are available upon request from 6th Floor, Plot No.- E/12, SRB Tower, Patiachandrasekharpur, Infocity Square, Bhubaneswar OR 751024 IN