REGISTERED NUMBER: 09161670 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

COGNIA HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. M Farrell

Mr. D J Plink

Mrs. J L W Taylor-Hall

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

09161670 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Investments

4

97,699

97,699

CURRENT ASSETS

Debtors

5

373,816

339,983

Cash at bank

49,115

31,217

422,931

371,200

CREDITORS

Amounts falling due within one year

6

349,770

45,874

NET CURRENT ASSETS

73,161

325,326

TOTAL ASSETS LESS CURRENT LIABILITIES

170,860

423,025

CAPITAL AND RESERVES

Called up share capital

7

205

205

Retained earnings

8

170,655

422,820

SHAREHOLDERS' FUNDS

170,860

423,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 20 October 2026 and were signed on its behalf by:

Mrs. J L W Taylor-Hall - Director

1.	STATUTORY INFORMATION

Cognia Holdings 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.

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Investment

in

Subsidiary

£

COST

At 1 March 2025

and 28 February 2026

97,699

NET BOOK VALUE

At 28 February 2026

97,699

At 28 February 2025

97,699

5.

DEBTORS

28.2.26

28.2.25

£

£

Amounts falling due within one year:

Prepayments and accrued income

71,336

100,664

28.2.26

28.2.25

£

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

302,480

239,319

Aggregate amounts

373,816

339,983

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

5,323

21,356

Corporation tax

3,215

1,303

VAT

2,869

18,445

Dividends payable

132,734

-

Other creditors

70,000

-

Director's loan account

132,734

-

Accrued expenses

2,895

4,770

349,770

45,874

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

200

Ordinary

£1

200

200

3

Ordinary 'A'

£1

3

3

1

Ordinary 'B''

£1

1

1

1

Ordinary 'C'

£1

1

1

205

205

8.

RESERVES

Retained

earnings

£

At 1 March 2025

422,820

Profit for the year

13,303

Dividends

(265,468

)

At 28 February 2026

170,655

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, included within creditors due within one year, is an amount of £265,468 (2025: £Nil) owed to the directors. This loan is interest free, of no fixed term and repayable on demand.

At the year end, in amounts due over one year, Cognia Law Limited owed by the company £10,720 (2025: £41,929 owed to the company) and Cognia SA Limited owed to the company £313,200 (2025: £197,390).

Dividends of £265,468 (2025: £272,808) were paid to shareholders.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Ms J Taylor-Hall and Mr P Hall by virtue of their shareholdings.