REGISTERED NUMBER: 13601067 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

COGNIA LAW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. M Farrell

Mrs. J L W Taylor-Hall

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

13601067 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

FIXED ASSETS

Tangible assets

4

5,329

4,327

CURRENT ASSETS

Debtors

5

1,186,479

1,253,750

Cash at bank

204,813

132,324

1,391,292

1,386,074

CREDITORS

Amounts falling due within one year

6

1,158,798

906,360

NET CURRENT ASSETS

232,494

479,714

TOTAL ASSETS LESS CURRENT LIABILITIES

237,823

484,041

CREDITORS

Amounts falling due after more than one year

7

-

41,929

NET ASSETS

237,823

442,112

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

236,823

441,112

SHAREHOLDERS' FUNDS

237,823

442,112

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 Law 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

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 12 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

24,432

Additions

4,287

At 28 February 2026

28,719

DEPRECIATION

At 1 March 2025

20,105

Charge for year

3,285

At 28 February 2026

23,390

NET BOOK VALUE

At 28 February 2026

5,329

At 28 February 2025

4,327

5.

DEBTORS

28.2.26

28.2.25

£

£

Amounts falling due within one year:

Trade debtors

978,210

1,081,874

Amounts owed by group undertakings

7,196

-

Other debtors

18,576

18,576

Tax recoverable

51,888

-

Prepayments and accrued income

119,889

153,300

1,175,759

1,253,750

Amounts falling due after more than one year:

Amounts owed by group undertakings

10,720

-

Aggregate amounts

1,186,479

1,253,750

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

415,482

451,222

Corporation tax

-

51,888

Social security and other taxes

27,359

44,617

VAT

118,458

155,501

Other creditors

536,349

110,158

Pension

-

1,835

Accruals and deferred income

61,150

91,139

1,158,798

906,360

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Amounts owed to group undertakings

-

41,929

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1,000

Ordinary Shares

1

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 March 2025

441,112

Deficit for the year

(204,289

)

At 28 February 2026

236,823

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in debtors due after more than one year, is an amount of £10,720 (2025: £41,929 owed to the Cognia Holding Limited) ,included in debtors due under one year £7,196 (2025: £Nil) owed by the Cognia Law Pty SA.

11.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Cognia Holdings Limited.