Sentient Sports Limited 12573130 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is consultancy Digita Accounts Production Advanced 6.30.9574.0 true 12573130 2024-04-01 2025-03-31 12573130 2025-03-31 12573130 core:CurrentFinancialInstruments 2025-03-31 12573130 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12573130 bus:SmallEntities 2024-04-01 2025-03-31 12573130 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12573130 bus:FilletedAccounts 2024-04-01 2025-03-31 12573130 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12573130 bus:RegisteredOffice 2024-04-01 2025-03-31 12573130 bus:Director1 2024-04-01 2025-03-31 12573130 bus:Director2 2024-04-01 2025-03-31 12573130 bus:Director3 2024-04-01 2025-03-31 12573130 bus:Director4 2024-04-01 2025-03-31 12573130 bus:Director5 2024-04-01 2025-03-31 12573130 bus:Director6 2024-04-01 2025-03-31 12573130 bus:Director7 2024-04-01 2025-03-31 12573130 bus:Director8 2024-04-01 2025-03-31 12573130 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12573130 bus:Agent1 2024-04-01 2025-03-31 12573130 core:ComputerEquipment 2024-04-01 2025-03-31 12573130 countries:AllCountries 2024-04-01 2025-03-31 12573130 2023-04-01 2024-03-31 12573130 2024-03-31 12573130 core:CurrentFinancialInstruments 2024-03-31 12573130 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 12573130

Sentient Sports Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Sentient Sports Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Sentient Sports Limited

Company Information

Directors

Dr Tim Matthews

Prof Nick Jennings

Mr Edward Gareth Woodward

Mr Mark Eastwood

Mr Stewart Michael Dodd

Mr Rollo Goldstaub

Prof Sarvapali Dyanand Ramchurn

Dr Ryan Beal

Registered office

International House
10 Beaufort Court
Admirals Way
London
E14 9XL

Accountants

EJBC Chartered Accountants 2 Toomers Wharf
Canal Walk
Newbury
Berkshire
RG14 1DY

 

Sentient Sports Limited

(Registration number: 12573130)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

1,126

3,120

Investments

2,010,000

2,010,000

 

2,011,126

2,013,120

Current assets

 

Debtors

41,611

26,500

Cash at bank and in hand

 

84,719

78,585

 

126,330

105,085

Creditors: Amounts falling due within one year

(22,743)

(22,976)

Net current assets

 

103,587

82,109

Net assets

 

2,114,713

2,095,229

Capital and reserves

 

Called up share capital

3

364

350

Share premium reserve

517,943

249,983

Other reserves

1,999,867

1,999,867

Retained earnings

(403,461)

(154,971)

Shareholders' funds

 

2,114,713

2,095,229

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 23 June 2025 and signed on its behalf by:
 

.........................................
Dr Ryan Beal
Director

 

Sentient Sports Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

25% on cost

 

Sentient Sports Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Sentient Sports Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

3

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary shares of £0.00 (2024 - £0.00) each

1,093,948

364

1,050,000

350