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COMPANY REGISTRATION NUMBER: 16259559

Cogmaze Publishing Ltd

Filleted Unaudited Financial Statements

28 February 2026

Cogmaze Publishing Ltd

Statement of Financial Position

28 February 2026

| 28 Feb 26
Note | £

Current assets

Cash at bank and in hand | 2,387

Creditors: amounts falling due within one year | 4 | 4,055
| -------
Net current liabilities | 1,668
| -------
Total assets less current liabilities | ( 1,668)
| -------
Net liabilities | ( 1,668)
| -------

Capital and reserves

Called up share capital | 2
Profit and loss account | ( 1,670)
| -------
Shareholders deficit | ( 1,668)
| -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Ms A Defilippo | Ms J McDonald
Director | Director

Company registration number: 16259559

Cogmaze Publishing Ltd

Notes to the Financial Statements

Period from 18 February 2025 to 28 February 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Richmond House, 38 High Street, Hurstpierpoint, West Sussex, BN6 9RG, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Creditors: amounts falling due within one year

| 28 Feb 26
| £
Other creditors | 4,055
| -------

5. Directors' advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:

| 28 Feb 26
|  | Balance brought forward | Advances/ (credits) to the directors | Balance outstanding
|  | £ | £ | £
| Ms A Defilippo | – | ( 1,758) | ( 1,758)
| Ms J McDonald | – | ( 1,757) | ( 1,757)
|  | ---- | ------- | -------
|  | – | ( 3,515) | ( 3,515)
|  | ---- | ------- | -------

6. Controlling party
The company is under the control of Ms Anna DeFilippo and Ms Julie McDonald, who are the sole shareholders and directors of the company.