Company registration number 06844205 (England and Wales)
Intercog Limited
Unaudited financial statements
For the year ended 31 March 2026
Intercog Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Intercog Limited
Balance sheet
As at 31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,130
255
Current assets
Debtors
4
1,083
4,824
Cash at bank and in hand
3,251
2,018
4,334
6,842
Creditors: amounts falling due within one year
5
(14,593)
(13,613)
Net current liabilities
(10,259)
(6,771)
Net liabilities
(9,129)
(6,516)
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
(9,131)
(6,518)
Total equity
(9,129)
(6,516)

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

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.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 July 2026
Mr N M Grocott
Director
Company registration number 06844205 (England and Wales)
Intercog Limited
Notes to the financial statements
For the year ended 31 March 2026
- 2 -
1
Accounting policies
Company information

Intercog Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 Trinity Drive, Stone, Staffordshire, United Kingdom, ST15 8ET.

1.1
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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

The director will not seek repayment of his loan to the company until surplus cash is available.

1.3
Turnover

Turnover is measured at the fair value of the consideration received or receivable, after discounts, returns and rebates, excluding value added tax and other sales taxes.

Turnover from the sale of books is recognised when the income is received.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Fixtures and fittings
15% on reducing balance
Computer equipment
33.33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Intercog Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

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.

1.6
Retirement benefits

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

2
Employees

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

2026
2025
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 April 2025
3,426
934
4,360
Additions
-
0
1,312
1,312
Disposals
-
0
(809)
(809)
At 31 March 2026
3,426
1,437
4,863
Depreciation and impairment
At 1 April 2025
3,171
934
4,105
Depreciation charged in the year
-
0
437
437
Eliminated in respect of disposals
-
0
(809)
(809)
At 31 March 2026
3,171
562
3,733
Carrying amount
At 31 March 2026
255
875
1,130
At 31 March 2025
255
-
0
255
Intercog Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
540
4,304
Other debtors
543
520
1,083
4,824
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
576
16
Taxation and social security
2,261
1,178
Other creditors
11,756
12,419
14,593
13,613
2026-03-31 2025-04-01 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Nicholas Michael Grocott 06844205 2025-04-01 2026-03-31 06844205 2026-03-31 06844205 2025-03-31 06844205 core:FurnitureFittings 2026-03-31 06844205 core:ComputerEquipment 2026-03-31 06844205 core:FurnitureFittings 2025-03-31 06844205 core:ComputerEquipment 2025-03-31 06844205 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 06844205 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06844205 core:WithinOneYear 2026-03-31 06844205 core:WithinOneYear 2025-03-31 06844205 core:ShareCapital 2026-03-31 06844205 core:ShareCapital 2025-03-31 06844205 core:RetainedEarningsAccumulatedLosses 2026-03-31 06844205 core:RetainedEarningsAccumulatedLosses 2025-03-31 06844205 bus:Director1 2025-04-01 2026-03-31 06844205 core:FurnitureFittings 2025-04-01 2026-03-31 06844205 core:ComputerEquipment 2025-04-01 2026-03-31 06844205 2024-04-01 2025-03-31 06844205 core:FurnitureFittings 2025-03-31 06844205 core:ComputerEquipment 2025-03-31 06844205 2025-03-31 06844205 core:CurrentFinancialInstruments 2026-03-31 06844205 core:CurrentFinancialInstruments 2025-03-31 06844205 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06844205 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06844205 bus:FRS102 2025-04-01 2026-03-31 06844205 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 06844205 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP