2023-03-012024-02-292024-02-29false08915293SENTIMENT RESEARCH LTD2024-09-10iso4217:GBPxbrli:pure089152932023-03-01089152932024-02-29089152932023-03-012024-02-29089152932022-03-01089152932023-02-28089152932022-03-012023-02-2808915293bus:SmallEntities2023-03-012024-02-2908915293bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2908915293bus:AbridgedAccounts2023-03-012024-02-2908915293bus:PrivateLimitedCompanyLtd2023-03-012024-02-2908915293core:WithinOneYear2024-02-2908915293core:AfterOneYear2024-02-2908915293core:WithinOneYear2023-02-2808915293core:AfterOneYear2023-02-2808915293core:ShareCapital2024-02-2908915293core:SharePremium2024-02-2908915293core:RevaluationReserve2024-02-2908915293core:OtherReservesSubtotal2024-02-2908915293core:RetainedEarningsAccumulatedLosses2024-02-2908915293core:ShareCapital2023-02-2808915293core:SharePremium2023-02-2808915293core:RevaluationReserve2023-02-2808915293core:OtherReservesSubtotal2023-02-2808915293core:RetainedEarningsAccumulatedLosses2023-02-2808915293core:LandBuildings2024-02-2908915293core:PlantMachinery2024-02-2908915293core:Vehicles2024-02-2908915293core:FurnitureFittings2024-02-2908915293core:OfficeEquipment2024-02-2908915293core:NetGoodwill2024-02-2908915293core:IntangibleAssetsOtherThanGoodwill2024-02-2908915293core:ListedExchangeTraded2024-02-2908915293core:UnlistedNon-exchangeTraded2024-02-2908915293core:LandBuildings2023-02-2808915293core:PlantMachinery2023-02-2808915293core:Vehicles2023-02-2808915293core:FurnitureFittings2023-02-2808915293core:OfficeEquipment2023-02-2808915293core:NetGoodwill2023-02-2808915293core:IntangibleAssetsOtherThanGoodwill2023-02-2808915293core:ListedExchangeTraded2023-02-2808915293core:UnlistedNon-exchangeTraded2023-02-2808915293core:LandBuildings2023-03-012024-02-2908915293core:PlantMachinery2023-03-012024-02-2908915293core:Vehicles2023-03-012024-02-2908915293core:FurnitureFittings2023-03-012024-02-2908915293core:OfficeEquipment2023-03-012024-02-2908915293core:NetGoodwill2023-03-012024-02-2908915293core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2908915293core:ListedExchangeTraded2023-03-012024-02-2908915293core:UnlistedNon-exchangeTraded2023-03-012024-02-2908915293core:MoreThanFiveYears2023-03-012024-02-2908915293core:Non-currentFinancialInstruments2024-02-2908915293core:Non-currentFinancialInstruments2023-02-2808915293dpl:CostSales2023-03-012024-02-2908915293dpl:DistributionCosts2023-03-012024-02-2908915293core:LandBuildings2023-03-012024-02-2908915293core:PlantMachinery2023-03-012024-02-2908915293core:Vehicles2023-03-012024-02-2908915293core:FurnitureFittings2023-03-012024-02-2908915293core:OfficeEquipment2023-03-012024-02-2908915293dpl:AdministrativeExpenses2023-03-012024-02-2908915293core:NetGoodwill2023-03-012024-02-2908915293core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2908915293dpl:GroupUndertakings2023-03-012024-02-2908915293dpl:ParticipatingInterests2023-03-012024-02-2908915293dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2908915293core:ListedExchangeTraded2023-03-012024-02-2908915293dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2908915293core:UnlistedNon-exchangeTraded2023-03-012024-02-2908915293dpl:CostSales2022-03-012023-02-2808915293dpl:DistributionCosts2022-03-012023-02-2808915293core:LandBuildings2022-03-012023-02-2808915293core:PlantMachinery2022-03-012023-02-2808915293core:Vehicles2022-03-012023-02-2808915293core:FurnitureFittings2022-03-012023-02-2808915293core:OfficeEquipment2022-03-012023-02-2808915293dpl:AdministrativeExpenses2022-03-012023-02-2808915293core:NetGoodwill2022-03-012023-02-2808915293core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2808915293dpl:GroupUndertakings2022-03-012023-02-2808915293dpl:ParticipatingInterests2022-03-012023-02-2808915293dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2808915293core:ListedExchangeTraded2022-03-012023-02-2808915293dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2808915293core:UnlistedNon-exchangeTraded2022-03-012023-02-2808915293core:NetGoodwill2024-02-2908915293core:IntangibleAssetsOtherThanGoodwill2024-02-2908915293core:LandBuildings2024-02-2908915293core:PlantMachinery2024-02-2908915293core:Vehicles2024-02-2908915293core:FurnitureFittings2024-02-2908915293core:OfficeEquipment2024-02-2908915293core:AfterOneYear2024-02-2908915293core:WithinOneYear2024-02-2908915293core:ListedExchangeTraded2024-02-2908915293core:UnlistedNon-exchangeTraded2024-02-2908915293core:ShareCapital2024-02-2908915293core:SharePremium2024-02-2908915293core:RevaluationReserve2024-02-2908915293core:OtherReservesSubtotal2024-02-2908915293core:RetainedEarningsAccumulatedLosses2024-02-2908915293core:NetGoodwill2023-02-2808915293core:IntangibleAssetsOtherThanGoodwill2023-02-2808915293core:LandBuildings2023-02-2808915293core:PlantMachinery2023-02-2808915293core:Vehicles2023-02-2808915293core:FurnitureFittings2023-02-2808915293core:OfficeEquipment2023-02-2808915293core:AfterOneYear2023-02-2808915293core:WithinOneYear2023-02-2808915293core:ListedExch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SENTIMENT RESEARCH LTD

Registered Number
08915293
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

SENTIMENT RESEARCH LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

FLANNAGAN, Damien Denis
FLANNAGAN, Emma Louise

Company Secretary

FLANNAGAN, Emma Louise

Registered Address

Parkhill Business Centre
Walton Road
Wetherby
LS22 5DZ

Registered Number

08915293 (England and Wales)
SENTIMENT RESEARCH LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,3008,772
8,3008,772
Current assets
Debtors45,14823,243
Cash at bank and on hand77,61563,330
82,76386,573
Creditors amounts falling due within one year5(55,452)(40,392)
Net current assets (liabilities)27,31146,181
Total assets less current liabilities35,61154,953
Creditors amounts falling due after one year(17,694)(26,694)
Provisions for liabilities(1,577)(1,667)
Net assets16,34026,592
Capital and reserves
Called up share capital105105
Profit and loss account16,23526,487
Shareholders' funds16,34026,592
The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2024, and are signed on its behalf by:
FLANNAGAN, Damien Denis
Director
Registered Company No. 08915293
SENTIMENT RESEARCH LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2327,111
Additions1,535
At 29 February 2428,646
Depreciation and impairment
At 01 March 2318,339
Charge for year2,007
At 29 February 2420,346
Net book value
At 29 February 248,300
At 28 February 238,772
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,920-
Other debtors2189,347
Prepayments and accrued income1013,896
Total5,14823,243
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,084398
Bank borrowings and overdrafts14,14810,649
Taxation and social security38,06413,862
Finance lease and HP contracts146582
Other creditors1,36114,249
Accrued liabilities and deferred income649652
Total55,45240,392
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
FLANNAGAN, Damien Denis(509)61,08860,759(180)
FLANNAGAN, Emma Louise(510)61,08960,759(180)
(1,019)122,177121,518(360)