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REGISTERED NUMBER: 09163860 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Senso Distribution Limited

Senso Distribution Limited (Registered number: 09163860)






Contents of the Financial Statements
for the Year Ended 30 JUNE 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


Senso Distribution Limited (Registered number: 09163860)

Balance Sheet
30 JUNE 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 15 164
Tangible assets 5 56 112
71 276

CURRENT ASSETS
Debtors 6 59,945 61,838
Cash at bank 308 1,514
60,253 63,352
CREDITORS
Amounts falling due within one year 7 (34,711 ) (39,748 )
NET CURRENT ASSETS 25,542 23,604
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,613

23,880

PROVISIONS FOR LIABILITIES (11 ) (28 )
NET ASSETS 25,602 23,852

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 25,601 23,851
SHAREHOLDERS' FUNDS 25,602 23,852

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2025 and were signed on its behalf by:





K C Meller - Director


Senso Distribution Limited (Registered number: 09163860)

Notes to the Financial Statements
for the Year Ended 30 JUNE 2024

1. STATUTORY INFORMATION

Senso Distribution Limited is a private company, limited by shares, registered in England and Wales, registration number 09163860. The registered office is Suite 2a, 7th Floor - PF City Reach, 5 Greenwich View Place, London, England, E14 9NN.

The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

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
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the rendering of services to its sister company is recognised on the basis of total cost plus transfer pricing for the rendering of services.

Intangible assets
Intangible fixed asset being exclusive rights to Trade Marks is being amortised a straight-line basis over 10 years.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis.

Depreciation is provided on the following basis:
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and loss account.

Financial instruments
The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


Senso Distribution Limited (Registered number: 09163860)

Notes to the Financial Statements - continued
for the Year Ended 30 JUNE 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs
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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

Secured debt
The company has a fixed and floating charge over all the property or undertaking of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 July 2023
and 30 June 2024 1,490
AMORTISATION
At 1 July 2023 1,326
Amortisation for year 149
At 30 June 2024 1,475
NET BOOK VALUE
At 30 June 2024 15
At 30 June 2023 164

Senso Distribution Limited (Registered number: 09163860)

Notes to the Financial Statements - continued
for the Year Ended 30 JUNE 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 11,973 5,175 17,148
DEPRECIATION
At 1 July 2023 11,861 5,175 17,036
Charge for year 56 - 56
At 30 June 2024 11,917 5,175 17,092
NET BOOK VALUE
At 30 June 2024 56 - 56
At 30 June 2023 112 - 112

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts owed by participating interests 52,842 57,472
Other debtors 7,103 4,366
59,945 61,838

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts - 7
Trade creditors 18,032 18,627
Taxation and social security 689 6,174
Other creditors 15,990 14,940
34,711 39,748