Acorah Software Products - Accounts Production 19.2.450 false true true 31 January 2025 1 February 2024 false 3 July 2026 1 February 2025 31 January 2026 31 January 2026 04999652 N Cripps J M Coward A Coward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04999652 2025-01-31 04999652 2026-01-31 04999652 2025-02-01 2026-01-31 04999652 frs-core:CurrentFinancialInstruments 2026-01-31 04999652 frs-core:MotorVehicles 2025-02-01 2026-01-31 04999652 frs-core:PlantMachinery 2026-01-31 04999652 frs-core:PlantMachinery 2025-02-01 2026-01-31 04999652 frs-core:PlantMachinery 2025-01-31 04999652 frs-core:OtherReservesSubtotal 2026-01-31 04999652 frs-core:ShareCapital 2026-01-31 04999652 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 04999652 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 04999652 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 04999652 frs-bus:SmallEntities 2025-02-01 2026-01-31 04999652 frs-bus:Audited 2025-02-01 2026-01-31 04999652 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 04999652 frs-bus:Director1 2025-02-01 2026-01-31 04999652 frs-bus:Director2 2025-02-01 2026-01-31 04999652 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 04999652 frs-countries:EnglandWales 2025-02-01 2026-01-31 04999652 2024-01-31 04999652 2025-01-31 04999652 2024-02-01 2025-01-31 04999652 frs-core:CurrentFinancialInstruments 2025-01-31 04999652 frs-core:OtherReservesSubtotal 2025-01-31 04999652 frs-core:ShareCapital 2025-01-31 04999652 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 04999652
Cogent Electrical Services Limited
Financial Statements
For The Year Ended 31 January 2026
Cogent Electrical Services Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
Cogent Electrical Services Limited
Company Information
For The Year Ended 31 January 2026
Company Information

Directors | N Cripps
| J M Coward
Secretary | A Coward
Company Number | 04999652
Registered Office | 2nd Floor Butler House
| 177-178 Tottenham Court Road
| London
| W1T 7AF
Auditors | Jones & Partners Limited
| 2nd Floor Butler House
| 177-178 Tottenham Court Road
| London
| W1T 7AF

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Cogent Electrical Services Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 04999652

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 34,573 |  | 52,650
|  |  | 34,573 |  | 52,650
CURRENT ASSETS
Debtors | 5 | 603,244 |  | 876,711 |
Cash at bank and in hand |  | 182,039 |  | 250,126 |
|  | 785,283 |  | 1,126,837 |
Creditors: Amounts Falling Due Within One Year | 6 | (414,100 ) |  | (498,365 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 371,183 |  | 628,472
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 405,756 |  | 681,122
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,643 ) |  | (13,162 )
NET ASSETS |  |  | 397,113 |  | 667,960
CAPITAL AND RESERVES
Called up share capital | 7 |  | 82 |  | 82
Share option reserve |  |  | 47,840 |  | -
Profit and Loss Account |  |  | 349,191 |  | 667,878
SHAREHOLDERS' FUNDS |  |  | 397,113 |  | 667,960

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Cogent Electrical Services Limited
Balance Sheet (continued)
As At 31 January 2026
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.
The financial statements were approved by the board of directors on 3 July 2026 and were signed on its behalf by:

J M Coward Director
3 July 2026

The notes on pages 4 to 8 form part of these financial statements.
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Cogent Electrical Services Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Cogent Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04999652 . The registered office is 2nd Floor Butler House, 177-178 Tottenham Court Road, London, W1T 7AF.
The financial statements are prepared in £ sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
2.4. 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 | 33.33% straight line basis

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Cogent Electrical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. Financial Instruments
Financial assets and liabilities at amortised cost
Financial assets at amortised cost
Financial assets at amortised cost comprise bank balances, trade and most other receivables. Financial assets at amortised cost are initially recognised at the transaction price. After initial measurement, these instruments are subsequently carried at amortised cost.
Financial assets at amortised cost are included in current assets.
Financial liabilities at amortised cost
Financial liabilities at amortised cost comprise trade creditors. Financial liabilities at amortised cost are initially recognised at the transaction price. After initial measurement, these instruments are subsequently measured at amortised cost.
A financial liability is derecognised when it is extinguished, discharged, cancelled or expired.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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Cogent Electrical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.8. Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.9. Share-based payments
The company operates an equity-settled share-based compensation plan under which share options are granted to certain employees.
Equity-settled share-based payments are measured at the fair value of the options at the date of grant. The fair value is recognised as an employee cost over the period in which the employees become unconditionally entitled to the options, with a corresponding increase in equity.
The charge recognised is based on the number of options expected to vest, with estimates revised at each reporting date.
When options are exercised, the proceeds received are credited to share capital and share premium.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 13)
14 13
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 February 2025 | 91,543
As at 31 January 2026 | 91,543
Depreciation
As at 1 February 2025 | 38,893
Provided during the period | 18,077
As at 31 January 2026 | 56,970
Net Book Value
As at 31 January 2026 | 34,573
As at 1 February 2025 | 52,650

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Cogent Electrical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 443,873 |  | 603,071
Amounts recoverable on contracts | - |  | 25,274
Other debtors | 159,371 |  | 248,366
| 603,244 |  | 876,711

The company has deposited £510 with the London Borough of Hammersmith & Fulham as security for rent and performance of covenants under the lease dated 14 May 2004. The above is included in prepayments.
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 183,810 |  | 320,318
Other creditors | 132,630 |  | 88,671
Taxation and social security | 97,660 |  | 89,376
| 414,100 |  | 498,365

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 82 |  | 82

8. Pension Commitments
The company makes contributions into a recognised UK defined contribution pension scheme which is an independently administered scheme. The pension cost charge represents contributions payable by the company to the fund and amounted to £30,785 (2025: £33,560). Contributions totalling £4,351 (2025: £333) were payable to the fund at the year end and are included in creditors.
9. Share-based payments
The company has established an Enterprise Management Incentive (EMI) share option scheme for eligible employees.
Options are granted with a fixed exercise price at the date of grant. The options are exercisable on the occurrence of specified events, including a sale of the company or other corporate transaction, and lapse if employment ceases, subject to certain exceptions, for a period of up to 10 years from the grant date.
The total charge recognised in the profit and loss account in respect of share-based payments for the year was £47,840 (2025: £Nil)
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Cogent Electrical Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
10. Audit Information
The auditor's report on the accounts of Cogent Electrical Services Limited for the year ended 31 January 2026 was unqualified.
The auditor's report was signed by Jeffrey Lishak (Senior Statutory Auditor) for and on behalf of Jones & Partners Limited , Statutory Auditor.

Jones & Partners Limited 2nd Floor Butler House 177-178 Tottenham Court Road London W1T 7AF

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