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Registered number: 07668259
Omsense Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Bruce Allen LLP
Ground Floor Suite
Crown House , 40 North Street
Hornchurch
Essex
RM11 1EW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07668259
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 18,000 18,000
Tangible Assets 5 59 79
18,059 18,079
CURRENT ASSETS
Cash at bank and in hand 22,533 24,153
22,533 24,153
Creditors: Amounts Falling Due Within One Year 7 (43,069 ) (30,372 )
NET CURRENT ASSETS (LIABILITIES) (20,536 ) (6,219 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,477 ) 11,860
NET (LIABILITIES)/ASSETS (2,477 ) 11,860
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (2,487 ) 11,850
SHAREHOLDERS' FUNDS (2,477) 11,860
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Upendra Patel
Director
2nd February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Omsense Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07668259 . The registered office is Bruce Allen Llp Ground Floor Suite Crown House, 40 North Street, Hornchurch, RM11 1EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
During the year 2016 the company started developing a Mobile Phone Application. as this was still in the development stages no Depreciation will be charged until after completion.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Development Costs
£
Cost
As at 1 April 2022 18,000
As at 31 March 2023 18,000
Net Book Value
As at 31 March 2023 18,000
As at 1 April 2022 18,000
Page 3
Page 4
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 1,881
As at 31 March 2023 1,881
Depreciation
As at 1 April 2022 1,802
Provided during the period 20
As at 31 March 2023 1,822
Net Book Value
As at 31 March 2023 59
As at 1 April 2022 79
6. Debtors
2023 2022
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 10 116
Other creditors 6,396 -
Director's loan account 36,663 30,256
43,069 30,372
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 4