ACCOUNTS - Final Accounts

Registered number: 14304309

COGNITION LAM LONDON LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

COGNITION LAM LONDON LIMITED

REGISTERED NUMBER: 14304309

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,576,627		1,854,800
Current assets
Debtors: amounts falling due within one year	5	131,926		10,000
Current liabilities
Creditors: amounts falling due within one year	6	(1,451,926)		-
Total assets less current liabilities			256,627		1,864,800

Net assets			256,627		1,864,800

Capital and reserves
Called up share capital	7	1	1,864,800
Profit and loss account		256,626	-
		256,627	1,864,800

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Mr F H Massun

Director

Date: 6 July 2026

The notes on pages 3 to 5 form part of these financial statements.

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COGNITION LAM LONDON LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2025	1,864,800	-	1,864,800
Comprehensive income for the year
Loss for the year	-	(450,947)	(450,947)
Reduction in share capital and transfer to distributable reserves	(2,037,573)	2,037,573	-
Contributions by and distributions to owners
Shares issued during the year	172,774	-	172,774
Dividends: Equity capital	-	(1,330,000)	(1,330,000)
Total transactions with owners	172,774	(1,330,000)	(1,157,226)
At 31 December 2025	1	256,626	256,627

The notes on pages 3 to 5 form part of these financial statements.

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2024

	Called up share capital	Total equity
	£	£
At 1 January 2024	851,266	851,266
Contributions by and distributions to owners
Shares issued during the year	1,013,534	1,013,534
Total transactions with owners	1,013,534	1,013,534
At 31 December 2024	1,864,800	1,864,800

The notes on pages 3 to 5 form part of these financial statements.

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COGNITION LAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Cognition LAM London Limited is a private company limited by shares incorporated in England and Wales, within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.

The principal activity of the company is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 level of rounding is to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

The director considers that the resources available to the Company will be sufficient for it to be able to continue as a going concern for a period of at least twelve months from approval of these financial statements. Accordingly, the directors have prepared the financial statements on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

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COGNITION LAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2025	1,854,800
	Additions	172,774
	At 31 December 2025	2,027,574
	Impairment
	Charge for the period	450,947
	At 31 December 2025	450,947
	Net book value
	At 31 December 2025	1,576,627

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	121,926	-
Other debtors	10,000	10,000
	131,926	10,000

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COGNITION LAM LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.Debtors (continued)

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	121,926	-
Accruals and deferred income	1,330,000	-
	1,451,926	-

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1,864,800) Ordinary share of £1.00	1	1,864,800

During the year the Company processed a reduction in share capital and the amount was transferred to distributable reserves by means of a written resolution.

8.	Controlling party

The immediate parent company is Cognition Partners Limited which is incorporated and registered in England and Wales. There is no ultimate controlling party.

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