COGENIO GROUP LIMITED

• ⚠

  Material uncertainty over going concern

  The financial statements have been prepared on a going concern basis. The Company's shareholder is exploring a sale of the entity which, if approved, is expected to conclude within the going concern period. If the entity is sold, the Directors of the Company cannot be certain of the potential purchaser's future plans and strategy for the Company. These conditions and events indicate the existence of a material uncertainty which may cast significant doubt upon the Company's ability to continue as a going concern. However, the Directors have a reasonable expectation that the Company will have adequate resources to continue in operational existence for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis. The financial statements do not include the adjustments that would result if the Company were unable to continue as a going concern.

Figures converted to GBP from EUR at 0.870 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  —

  Not reported

• Cash

  -1.5%

  £169,580 → £166,971

• Net assets

  +0.7%

  £33,629,011 → £33,881,207

• Employees

  0%

  1 → 1

• Operating profit

  +9.5%

  £420,906 → £460,910

• Profit before tax

  +84.1%

  -£246,108 → -£39,134

• Wages

  -1.7%

  £103,487 → £101,748

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

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. COGENIO GROUP LIMITED 2020-12-15 → present
2. INFRACAPITAL (LEO) LIMITED 2018-11-06 → 2020-12-15

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

PRICEWATERHOUSECOOPERS LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements have been prepared on a going concern basis. The Company's shareholder is exploring a sale of the entity which, if approved, is expected to conclude within the going concern period. If the entity is sold, the Directors of the Company cannot be certain of the potential purchaser's future plans and strategy for the Company. These conditions and events indicate the existence of a material uncertainty which may cast significant doubt upon the Company's ability to continue as a going concern. However, the Directors have a reasonable expectation that the Company will have adequate resources to continue in operational existence for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis. The financial statements do not include the adjustments that would result if the Company were unable to continue as a going concern.”

Group structure

1. COGENIO GROUP LIMITED · parent
   1. Cogenio Italy S.r.l. 100% · Italy · developing industrial energy solutions for industrial customers
   2. Infracapital (3Moon) S.L. 100% · Spain · developing industrial energy solutions

Significant events

• “In April 2025, the United States of America (USA) initiated sweeping tariff arrangements against their global trading partners. This has heightened macro-economic uncertainty, with potential for escalating trade policy responses from USA trade counterpart countries, and significant impact to global trade.”

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

Filings

6

last 12 months

Capital events

5

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

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