REGISTERED NUMBER: 03576274 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COGNOSIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Hosking

D Campbell

O Buckle-Wright

REGISTERED OFFICE:

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

BUSINESS ADDRESS:

10 York Road

London

SE1 7ND

REGISTERED NUMBER:

03576274 (England and Wales)

AUDITORS:

Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

FIXED ASSETS

Tangible assets

5

7,336

8,237

CURRENT ASSETS

Debtors

6

1,071,329

1,403,062

Cash at bank

1,062,807

748,817

2,134,136

2,151,879

CREDITORS

Amounts falling due within one year

7

320,993

430,635

NET CURRENT ASSETS

1,813,143

1,721,244

TOTAL ASSETS LESS CURRENT LIABILITIES

1,820,479

1,729,481

CAPITAL AND RESERVES

Called up share capital

261

261

Share premium

240,611

240,611

Capital redemption reserve

12,252

12,252

Retained earnings

1,567,355

1,476,357

SHAREHOLDERS' FUNDS

1,820,479

1,729,481

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 17 September 2026 and were signed on its behalf by:

J Hosking - Director

1.	STATUTORY INFORMATION

Cognosis Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Change in accounting reference date

Current period figures are for the 12 months from 1 January 2025 to 31 December 2025. Comparative figures are for the 18 month period from 1 July 2023 to 31 December 2024. Because of the different periods the current period figures are not wholly comparable to prior period figures.

Significant judgements and estimates

The directors have made a number of estimates and assumptions regarding the future, and made some significant judgements in applying the accounting policies. These are shown below:

(i) Accrued income

The directors use their judgement in estimating amounts of work done at the balance sheet date but not invoiced.

(ii) Deferred income

The directors use their judgement in estimating amounts invoiced at the balance sheet date in respect of work to be undertaken in future accounting periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from services is recognised when the service is provided and the right to consideration earned. To the extent that a service is provided to third parties but no billing made, the amount is recognised as revenue and recorded as accrued income. Billings made in advance of services being provided are recognised as deferred income.

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

Pension costs and other post-retirement benefits

The pension costs charged in the financial statements represent the contributions payable by the company during the year.These contributions are invested separately from the company's assets.

Basic financial instruments

Cash in hand is measured at transaction price.

Debtors: Trade and other debtors. Trade debtors are amounts due from customers for services performed in the ordinary course of business less any impairment provision. These are recognised as current assets as collection is due within one year or less.

Creditors: amounts falling due within one year are measured at transaction price. Trade Creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business. These are classified as current liabilities as payment is due in one year or less.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Dividends

Dividends are recognised in the company's financial statements in the year in which they are approved in general meetings by the company's shareholders. Interim dividends are recognised when they are paid.

Share capital

Ordinary shares are classified as equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2024 - 33 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

99,662

Additions

7,904

At 31 December 2025

107,566

DEPRECIATION

At 1 January 2025

91,425

Charge for year

8,805

At 31 December 2025

100,230

NET BOOK VALUE

At 31 December 2025

7,336

At 31 December 2024

8,237

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

713,634

959,296

Other debtors

357,695

443,766

1,071,329

1,403,062

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

45,912

25,489

Taxation and social security

133,004

259,897

Other creditors

142,077

145,249

320,993

430,635

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julien Upson (Senior Statutory Auditor)

for and on behalf of Hartley Fowler LLP

9.	POST BALANCE SHEET EVENTS

In January 2026 the company loaned a director £70,000 which has been fully repaid by the director.

Interest payable is to be charged at an equivalent rate of 3.75% APR, accumulating daily, and payable at the end of each month. From 1st April 2026, interest payments on any outstanding loan would increase to 5.0% APR equivalent, or the prevailing Bank of England interest rate, whichever is the higher.

10.	ULTIMATE CONTROLLING PARTY

At the year end the company was controlled by a director, John Hosking.