Cobalt and Co Consulting Ltd 31/12/2025 iXBRL

Company registration number: 16381394

Cobalt and Co Consulting Ltd

Unaudited filleted financial statements

31 December 2025

Cobalt and Co Consulting Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Cobalt and Co Consulting Ltd

Directors and other information


Directors	Mr S Ramjee	(Appointed 11 April 2025)
	Mr A Mackintosh	(Appointed 3 June 2025)


Company number	16381394


Registered office	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE


Accountants	Hicks and Company
	Chartered Accountants
	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE

Cobalt and Co Consulting Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Cobalt and Co Consulting Ltd

Period ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cobalt and Co Consulting Ltd for the period ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Cobalt and Co Consulting Ltd, as a body, in accordance with the terms of our engagement letter dated 11 April 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Cobalt and Co Consulting Ltd and state those matters that we have agreed to state to the board of directors of Cobalt and Co Consulting Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cobalt and Co Consulting Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cobalt and Co Consulting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cobalt and Co Consulting Ltd. You consider that Cobalt and Co Consulting Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cobalt and Co Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

2 September 2026

Cobalt and Co Consulting Ltd

Statement of financial position

31 December 2025

		31/12/25
	Note	£	£

Fixed assets
Tangible assets	5	2,608
		_______
			2,608

Current assets
Debtors	6	1,447
Cash at bank and in hand		7,440
		_______
		8,887
Creditors: amounts falling due
within one year	7	( 41,455)
		_______
Net current liabilities			( 32,568)
			_______
Total assets less current liabilities			( 29,960)

			_______
Net liabilities			( 29,960)
			_______

Capital and reserves
Called up share capital			100
Profit and loss account			( 30,060)
			_______
Shareholders deficit			( 29,960)
			_______

For the period ending 31 December 2025 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 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 income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 02 September 2026 , and are signed on behalf of the board by:

Mr S Ramjee Mr A Mackintosh

Director Director

Company registration number: 16381394

Cobalt and Co Consulting Ltd

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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.

Going concern

The accounts have been prepared on a going concern basis which assumes the continued support of the directors and shareholders.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	Straight line over 3 years
Computer equipment	-	Straight line over 3 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

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. Employee numbers

The average number of persons employed by the company during the period amounted to 2

5. Tangible assets

	Fixtures, fittings and equipment	Computer equipment	Total
	£	£	£
Cost
At 11 April 2025	-	-	-
Additions	302	2,966	3,268
	_______	_______	_______
At 31 December 2025	302	2,966	3,268
	_______	_______	_______
Depreciation
At 11 April 2025	-	-	-
Charge for the year	57	603	660
	_______	_______	_______
At 31 December 2025	57	603	660
	_______	_______	_______
Carrying amount
At 31 December 2025	245	2,363	2,608
	_______	_______	_______

6. Debtors

			31/12/25
			£

	Other debtors		1,447
			_______

7. Creditors: amounts falling due within one year

			31/12/25
			£

	Trade creditors		1,594
	Social security and other taxes		726
	Other creditors		39,135
			_______
			41,455
			_______

8. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/12/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£

	Mr S Ramjee	-	( 18,102)	( 18,102)
	Mr A Mackintosh	-	( 19,042)	( 19,042)
		_______	_______	_______
		-	( 37,144)	( 37,144)
		_______	_______	_______