| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period |
| 1 September 2024 to 31 December 2025 |
| for |
| Cos Systems Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period |
| 1 September 2024 to 31 December 2025 |
| for |
| Cos Systems Ltd |
| Cos Systems Ltd (Registered number: 06825786) |
| Contents of the Financial Statements |
| for the Period 1 September 2024 to 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Cos Systems Ltd |
| Company Information |
| for the Period 1 September 2024 to 31 December 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| & Statutory Auditors |
| Great North House, 20 Allington Way |
| Darlington |
| County Durham |
| DL1 4QB |
| Cos Systems Ltd (Registered number: 06825786) |
| Balance Sheet |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Cos Systems Ltd (Registered number: 06825786) |
| Balance Sheet - continued |
| 31 December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Cos Systems Ltd (Registered number: 06825786) |
| Notes to the Financial Statements |
| for the Period 1 September 2024 to 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| Cos Systems Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| There were no material departures from that standard. |
| During the year, the company was acquired by Anglotech Group Limited and the trade and assets have been hived up on 28th February 2026. As a result of this, the company is no longer trading. |
| During the year, the company extended its accounting reference period to align its reporting date with the rest of the group. As a result, the current period covers 16 months compared with 12 months in the prior year. Accordingly, the comparative figures are not directly comparable. |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Assets are held at cost less accumulated depreciation and provisions for impairment. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Plant and machinery - 33% on reducing balance |
| Fixtures, fittings and equipment - 33% on reducing balance |
| Motor vehicles - 25% on reducing balance |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Cos Systems Ltd (Registered number: 06825786) |
| Notes to the Financial Statements - continued |
| for the Period 1 September 2024 to 31 December 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The company recognises financial instruments when it becomes a party to the contractual provisions of the instrument and derecognises them when the contractual rights expire or substantially all risks and rewards are transferred. Financial instruments comprise trade and other receivables, cash, trade and other payables, loans and other basic financial assets and liabilities, all of which are accounted for in accordance with FRS 102 Sections 11 and 12. All instruments held by the company are classified as basic unless otherwise stated. Financial assets and liabilities are initially measured at transaction price, including transaction costs, unless the arrangement constitutes a financing transaction, and are subsequently measured at amortised cost using the effective interest method, except for short-term receivables and payables which are measured at undiscounted transaction price where the effect of discounting is immaterial. At each reporting date the company assesses whether there is objective evidence of impairment of financial assets, recognising impairment losses in profit or loss where the carrying amount exceeds the recoverable amount, with trade receivables assessed using a lifetime expected loss approach. Financial assets and liabilities are offset only when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis. Interest income and expense are recognised using the effective interest method unless immaterial, in which case a straight-line basis is applied. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Loans and borrowings |
| Loans and borrowings are initially recognised at the transaction price including transactions costs. |
| Subsequently,they are measured at amortised cost using the effective interest rate method, less impairment. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| Cos Systems Ltd (Registered number: 06825786) |
| Notes to the Financial Statements - continued |
| for the Period 1 September 2024 to 31 December 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 September 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| Charge for period |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 August 2024 |
| 5. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Prepayments and accrued income |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Accruals and deferred income |
| Cos Systems Ltd (Registered number: 06825786) |
| Notes to the Financial Statements - continued |
| for the Period 1 September 2024 to 31 December 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts | - | 2,968 |
| Hire purchase contracts are secured over the assets to which they relate. |
| The ultimate parent company, Anglotech Group Holdings Limited, entered into further bank loans with TC Loans Limited during the period. These loans sit within Anglotech Group Holdings Limited and are secured by a fixed and floating charge against assets of the company and its subsidiaries, including COS Systems Limited. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | - | 21,790 |
| Deferred |
| tax |
| £ |
| Balance at 1 September 2024 |
| Accelerated capital allowances | (21,790 | ) |
| Balance at 31 December 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 12. | ULTIMATE CONTROLLING PARTY |
| The immediate parent company is Anglotech Group Limited. The parent company registered office is Attadale House, Lingfield Way, Darlington, England, DL1 4GD |