REGISTERED NUMBER: 08704159 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

SENTIENT COMMUNICATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms N Cohen

Mr D B Cohen

REGISTERED OFFICE:

55 Loudoun Road

London

NW8 0DL

REGISTERED NUMBER:

08704159 (England and Wales)

ACCOUNTANTS:

MGR SD Limited

Chartered Accountants

55 Loudoun Road

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

10,438

14,236

CURRENT ASSETS

Debtors

5

45,248

-

Cash at bank

27,196

62,858

72,444

62,858

CREDITORS

Amounts falling due within one year

6

(66,978

)

(42,420

)

NET CURRENT ASSETS

5,466

20,438

TOTAL ASSETS LESS CURRENT LIABILITIES

15,904

34,674

CREDITORS

Amounts falling due after more than one year

7

(12,760

)

(17,500

)

NET ASSETS

3,144

17,174

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

3,044

17,074

SHAREHOLDERS' FUNDS

3,144

17,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 applicable to companies subject to the small companies regime.

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 and authorised for issue on 21 March 2025 and were signed on its behalf by:

Mr D B Cohen - Director

1.	STATUTORY INFORMATION

Sentient Communications Ltd 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.

Turnover

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

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

-

20% on cost

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2023

15,236

22,906

38,142

Additions

326

1,657

1,983

At 30 September 2024

15,562

24,563

40,125

DEPRECIATION

At 1 October 2023

6,786

17,120

23,906

Charge for year

2,899

2,882

5,781

At 30 September 2024

9,685

20,002

29,687

NET BOOK VALUE

At 30 September 2024

5,877

4,561

10,438

At 30 September 2023

8,450

5,786

14,236

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

26,250

-

Other debtors

18,998

-

45,248

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts (see note 8)

10,000

10,000

Trade creditors

1,068

85

Taxation and social security

39,210

23,885

Other creditors

16,700

8,450

66,978

42,420

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans (see note 8)

12,760

17,500

8.

LOANS

An analysis of the maturity of loans is given below:

30.9.24

30.9.23

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

12,760

17,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.24

30.9.23

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24

30.9.23

£

£

Mr D B Cohen and Ms N Cohen

Balance outstanding at start of year

-

-

Amounts advanced

25,000

-

Amounts repaid

(8,959

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,041

-

The above amount was repaid within 9 months of the yearend.