COGNIA CLOUD LIMITED

• ⚠

  Material uncertainty over going concern

  The financial statements have been prepared on a basis other than going concern basis. We draw attention to note 1.2 to the financial statements which refers to the transfer the business of the Company as a going concern to an affiliated company in the UK on 31 December 2025, and the intention to seek dissolution of the Company in the next 12 months.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +38.9%

  £16,169,290 → £22,458,735

• Cash

  -100%

  £132,277 → £0

• Net assets

  +342%

  £1,076,646 → £4,758,763

• Employees

  +2.2%

  91 → 93

• Operating profit

  +183.7%

  £1,263,690 → £3,584,657

• Profit before tax

  +347.2%

  £1,030,063 → £4,606,564

• Wages

  +25.4%

  £11,057,589 → £13,864,334

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. COGNIA CLOUD LIMITED 2013-06-06 → present
2. COMPLIANT PHONES LTD 2007-02-19 → 2013-06-06
3. BLUESKY TELECOMMUNICATIONS LTD 2006-12-05 → 2007-02-19
4. AUTO MESSENGER LIMITED 2005-02-01 → 2006-12-05
5. AUTO MESSENGER PLC 2003-08-28 → 2005-02-01
6. WARLAN PLC 2002-12-23 → 2003-08-28

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

ZEDRA Audit & Assurance (UK) Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements have been prepared on a basis other than going concern basis. We draw attention to note 1.2 to the financial statements which refers to the transfer the business of the Company as a going concern to an affiliated company in the UK on 31 December 2025, and the intention to seek dissolution of the Company in the next 12 months.”

Significant events

• “The business of the Company was transferred to Smarsh Software UK Ltd on 31 December 2025 for consideration of £36,517,861, and the Company ceased trading on that date.”
• “Employees of the Company transferred employment under the same terms and conditions to Smarsh Software UK Ltd on 31 December 2025.”
• “The directors plan to dissolve Cognia Cloud Ltd in the next 12 months from the date of signing these financial statements.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.