Company registration number 11035382 (England and Wales)
COGNISYS GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
COGNISYS GROUP LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Cognisys Group Limited
COGNISYS GROUP LIMITED
Statement Of Financial Position
as at 31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
121,733
75,426
Current assets
Debtors
1,611,717
742,266
Cash at bank and in hand
2,843,681
386,217
4,455,398
1,128,483
Creditors: amounts falling due within one year
(3,749,058)
(798,268)
Net current assets
706,340
330,215
Total assets less current liabilities
828,073
405,641
Creditors: amounts falling due after more than one year
(32,143)
(32,833)
Net assets
795,930
372,808
Capital and reserves
Called up share capital
4
132
132
Profit and loss reserves
795,798
372,676
Total equity
795,930
372,808
Cognisys Group Limited
COGNISYS GROUP LIMITED
Statement Of Financial Position (CONTINUED)
as at 31 December 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 16 June 2026 and are signed on its behalf by:
S Spence
Director
Company Registration No. 11035382
Cognisys Group Limited
COGNISYS GROUP LIMITED
Notes to the financial statements
for the year ended 31 December 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% Reducing balance
Computers
33% Reducing balance
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Government grants

Grants relating to an asset are recognised in income systematically over the asset's expected useful life.

Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Cognisys Group Limited
COGNISYS GROUP LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 December 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
46
39
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 January 2025
4,290
92,281
96,571
Additions
3,786
91,033
94,819
Disposals
-
0
(2,529)
(2,529)
At 31 December 2025
8,076
180,785
188,861
Depreciation and impairment
At 1 January 2025
1,778
19,367
21,145
Depreciation charged in the year
2,673
43,591
46,264
Eliminated in respect of disposals
-
0
(281)
(281)
At 31 December 2025
4,451
62,677
67,128
Carrying amount
At 31 December 2025
3,625
118,108
121,733
At 31 December 2024
2,512
72,914
75,426
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of 1p each
7,894
7,894
80
79
Ordinary B shares of 1p each
2,632
2,632
26
27
Ordinary D shares of 1p each
2,632
2,632
26
26
13,158
13,158
132
132
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