REGISTERED NUMBER: 06998574 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Cogent Blue Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S M Whitehead

M D Whitehead

REGISTERED OFFICE:

Grebe Cottage Ferry Lane

Wargrave

Reading

RG10 8ET

REGISTERED NUMBER:

06998574 (England and Wales)

ACCOUNTANTS:

Knox & Eames Chartered Accountants

36 Shepherds Lane

Caversham

Reading

Berkshire

RG4 7JL

FIXED ASSETS

Tangible assets

4

4,173

1,708

CURRENT ASSETS

Debtors

5

54,071

47,078

Investments

6

1,997

1,997

Cash at bank

526,249

598,223

582,317

647,298

CREDITORS

Amounts falling due within one year

7

76,956

69,758

NET CURRENT ASSETS

505,361

577,540

TOTAL ASSETS LESS CURRENT LIABILITIES

509,534

579,248

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

509,434

579,148

SHAREHOLDERS' FUNDS

509,534

579,248

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

Mrs S Whitehead - Director

1.	STATUTORY INFORMATION

Cogent Blue Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

7,950

Additions

3,856

At 31 July 2026

11,806

DEPRECIATION

At 1 August 2025

6,242

Charge for year

1,391

At 31 July 2026

7,633

NET BOOK VALUE

At 31 July 2026

4,173

At 31 July 2025

1,708

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

34,100

44,940

Other debtors

19,971

2,138

54,071

47,078

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Unlisted investments

1,997

1,997

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

40,245

14,865

Taxation and social security

31,504

33,383

Other creditors

5,207

21,510

76,956

69,758

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

M D Whitehead

Balance outstanding at start of year

-

-

Amounts advanced

9,555

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,555

-

Mrs S M Whitehead

Balance outstanding at start of year

-

-

Amounts advanced

9,556

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,556

-