Registration number: SC203360

Cosmic Design Company Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Cosmic Design Company Limited

Company Information

Director

H Kirton

Registered office

Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Accountants

M&S Accountancy and Taxation Limited Unit 26, Dunfermline Business Centre Izatt Avenue Dunfermline Fife KY11 3BZ

Cosmic Design Company Limited

(Registration number: SC203360)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Creditors: Amounts falling due within one year	4	(3,517)	(3,235)
Capital and reserves
Called up share capital	5	10	10
Retained earnings		(3,527)	(3,245)
Shareholders' deficit		(3,517)	(3,235)

For the financial year ending 31 January 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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.

Approved and authorised by the director on 17 July 2026
 

......................................... H Kirton Director

Cosmic Design Company Limited

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

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ

These financial statements were authorised for issue by the director on 17 July 2026.

2	Accounting policies

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.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade
discounts. Turnover is recognised on the accruals basis.

Financial instruments

Classification
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 

3	Staff numbers

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

Cosmic Design Company Limited

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

4

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Accruals and deferred income	282	258
Other creditors	3,235	2,977
	3,517	3,235

5	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	10	10	10	10