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REGISTERED NUMBER: 11282547 (England and Wales)















COGNITANT GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 29 MARCH 2018 TO 31 MARCH 2019






COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 29 MARCH 2018 TO 31 MARCH 2019




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

COGNITANT GROUP LIMITED

COMPANY INFORMATION
FOR THE PERIOD 29 MARCH 2018 TO 31 MARCH 2019







DIRECTORS: T R Ringrose
R C Knowles
D Allington





REGISTERED OFFICE: 41 Cornmarket Street
Oxford
United Kingdom
OX1 3HA





REGISTERED NUMBER: 11282547 (England and Wales)





ACCOUNTANTS: Mercer Lewin Ltd
Chartered Accountants
41 Cornmarket St
OXFORD
OX1 3HA

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

BALANCE SHEET
31 MARCH 2019

Notes £    £   
FIXED ASSETS
Intangible assets 4 82,207
Tangible assets 5 9,686
91,893

CURRENT ASSETS
Debtors 6 160,656
Cash at bank 10,266
170,922
CREDITORS
Amounts falling due within one year 7 149,324
NET CURRENT ASSETS 21,598
TOTAL ASSETS LESS CURRENT
LIABILITIES

113,491

CAPITAL AND RESERVES
Called up share capital 100
Share premium 109,900
Retained earnings 3,491
113,491

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 30 July 2019 and were signed on its
behalf by:





T R Ringrose - Director


COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 29 MARCH 2018 TO 31 MARCH 2019

1. STATUTORY INFORMATION

Cognitant Group 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.

SIGNIFICANT JUDGEMENTS AND ESTIMATES
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually
reviewed and are based on experience and other factors, including expectations of future events that
are believed to be reasonable under the circumstances.

There are no judgements that are deemed to have had a significant effect on amounts recognised in
the financial statements.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,
rebates, value added tax and other sales taxes.

Work done but not invoiced is included within turnover subject to adjustments for any amounts which
are considered non-recoverable.

Deferred income is released to revenue based on the appropriate time proportion of the contract that is
relevant.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured
at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

TAXATION
Taxation for the period comprises current 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 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the
period of the lease.

COGNITANT GROUP LIMITED (REGISTERED NUMBER: 11282547)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 29 MARCH 2018 TO 31 MARCH 2019

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4. INTANGIBLE FIXED ASSETS
Developme
costs
£   
COST
Additions 91,341
At 31 March 2019 91,341
AMORTISATION
Amortisation for period 9,134
At 31 March 2019 9,134
NET BOOK VALUE
At 31 March 2019 82,207

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 1,435 12,807 14,242
At 31 March 2019 1,435 12,807 14,242
DEPRECIATION
Charge for period 287 4,269 4,556
At 31 March 2019 287 4,269 4,556
NET BOOK VALUE
At 31 March 2019 1,148 8,538 9,686

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 107,902
Other debtors 52,754
160,656

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 12,977
Other creditors 136,347
149,324

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
COGNITANT GROUP LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's
annual unaudited financial statements. In accordance with the Companies Act 2006, the company is
only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain
other primary statements and the Report of the Directors are not required to be filed with the
Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval
the financial statements of Cognitant Group Limited for the period ended 31 March 2019 which comprise the
Income Statement, Balance Sheet and the related notes from the company's accounting records and from
information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cognitant Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cognitant Group Limited and state those matters that we have agreed to state to the Board of Directors of Cognitant Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cognitant Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cognitant Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cognitant Group Limited. You consider that Cognitant Group Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cognitant Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mercer Lewin Ltd
Chartered Accountants
41 Cornmarket St
OXFORD
OX1 3HA


30 July 2019