Cogent Blue Ltd - Accounts to registrar (filleted) - small 18.2

Cogent Blue Ltd - Accounts to registrar (filleted) - small 18.2

COGENT BLUE LTD - Company Information

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REGISTERED NUMBER: 06998574 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2019

for

Cogent Blue Ltd
Cogent Blue Ltd (Registered number: 06998574)






Contents of the Financial Statements
for the Year Ended 31 July 2019




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cogent Blue Ltd

Company Information
for the Year Ended 31 July 2019







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
The Business Centre
Greys Green Farm
Rotherfield Greys
Henley-on-Thames
Oxfordshire
RG9 4QG
Page 1
Cogent Blue Ltd (Registered number: 06998574)

Balance Sheet
31 July 2019

2019 2018
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 918 506

CURRENT ASSETS
Debtors 5 82,870 61,776
Investments 6 1,997 1,997
Cash at bank 477,457 423,510
562,324 487,283
CREDITORS
Amounts falling due within one year 7 82,893 95,286
NET CURRENT ASSETS 479,431 391,997
TOTAL ASSETS LESS CURRENT LIABILITIES 480,349 392,503

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 480,249 392,403
SHAREHOLDERS' FUNDS 480,349 392,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2019 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 on 17 September 2019 and were signed on its behalf by:





Mrs S Whitehead - Director


The notes form part of these financial statements

Page 2
Cogent Blue Ltd (Registered number: 06998574)

Notes to the Financial Statements
for the Year Ended 31 July 2019

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 (2018 - 1 ) .

Page 3 continued...
Cogent Blue Ltd (Registered number: 06998574)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2019

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2018 675
Additions 774
At 31 July 2019 1,449
DEPRECIATION
At 1 August 2018 169
Charge for year 362
At 31 July 2019 531
NET BOOK VALUE
At 31 July 2019 918
At 31 July 2018 506

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade debtors 79,444 57,081
Other debtors 3,426 4,695
82,870 61,776

6. CURRENT ASSET INVESTMENTS
2019 2018
£    £   
Unlisted investments 1,997 1,997

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade creditors 38,224 24,631
Taxation and social security 41,889 55,347
Other creditors 2,780 15,308
82,893 95,286

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £81,000 (2018 - £77,000) were paid to the directors .

Page 4