COGNIZANT PROPERTY LTD


Directors	JAMUS, Davinder Singh, Dr
	SINGH, Priyanka


Registered Address	19 Stott Close
	London
	SW18 2TG


Registered Number	13230121 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		7,000,000		7,000,000
			7,000,000		7,000,000
Current assets
Debtors	4,5	518,659		206,302
Cash at bank and on hand		10,426		6,435
		529,085		212,737
Creditors amounts falling due within one year	6	(46,730)		(45,252)
Net current assets (liabilities)			482,355		167,485
Total assets less current liabilities			7,482,355		7,167,485
Creditors amounts falling due after one year	7		(3,962,573)		(3,651,101)
Provisions for liabilities			(46,550)		(46,550)
Net assets			3,473,232		3,469,834
Capital and reserves
Called up share capital			3,305,212		3,305,212
Revaluation reserve			198,450		198,450
Profit and loss account			(30,430)		(33,828)
Shareholders' funds			3,473,232		3,469,834

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2026, and are signed on its behalf by:

JAMUS, Davinder Singh, Dr
Director
Registered Company No. 13230121

COGNIZANT PROPERTY LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 April 25	7,000,000	7,000,000
At 31 March 26	7,000,000	7,000,000
Net book value
At 31 March 26	7,000,000	7,000,000
At 31 March 25	7,000,000	7,000,000

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	43,944	2,000
Other debtors	339,230	35,842
Prepayments and accrued income	1,806	34,781
Total	384,980	72,623

5.	Debtors: amounts due after one year

	2026	2025
	£	£
Other debtors	133,679	133,679
Total	133,679	133,679

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	41,393	39,921
Taxation and social security	6	-
Other creditors	5,331	5,331
Total	46,730	45,252

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	3,939,666	3,628,194
Other creditors	22,907	22,907
Total	3,962,573	3,651,101