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Company Registration No. 07367677 (England and Wales)
Cognition Consultancy Services Ltd Unaudited accounts for the year ended 31 March 2026
Cognition Consultancy Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cognition Consultancy Services Ltd Company Information for the year ended 31 March 2026
Director
Mr Murali Maddula
Secretary
Kalpana Priyadarsini Durga
Company Number
07367677 (England and Wales)
Registered Office
1 Yarn Mews West Coker Road Yeovil Somerset BA20 2GE England
Accountants
JWD Accounting and Tax Services
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Cognition Consultancy Services Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,299
2,560
Current assets
Debtors
5
1,112
818
Cash at bank and in hand
27,443
58,518
28,555
59,336
Creditors: amounts falling due within one year
6
(1,353)
(6,532)
Net current assets
27,202
52,804
Net assets
28,501
55,364
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
28,401
55,264
Shareholders' funds
28,501
55,364
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 July 2026 and were signed on its behalf by
Mr Murali Maddula Director Company Registration No. 07367677
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Cognition Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Cognition Consultancy Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 07367677. The registered office is 1 Yarn Mews, West Coker Road, Yeovil, Somerset, BA20 2GE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
10,021
Additions
887
At 31 March 2026
10,908
Depreciation
At 1 April 2025
7,461
Charge for the year
2,148
At 31 March 2026
9,609
Net book value
At 31 March 2026
1,299
At 31 March 2025
2,560
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Cognition Consultancy Services Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
223
-
Other debtors
889
818
1,112
818
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
-
2,517
Taxes and social security
384
3,046
Other creditors
969
969
1,353
6,532
7
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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