Sensus Consulting Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 9373306

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		412		550

			412		550
CURRENT ASSETS
Debtors	5	120,348		143,868
Cash at bank and in hand		110,517		93,433

		230,865		237,301
Creditors: Amounts Falling Due Within One Year	6	(81,998 )		(89,458 )

NET CURRENT ASSETS (LIABILITIES)			148,867		147,843

TOTAL ASSETS LESS CURRENT LIABILITIES			149,279		148,393

NET ASSETS			149,279		148,393

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			149,079		148,193

SHAREHOLDERS' FUNDS			149,279		148,393

For the year ending 31 January 2025 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 Steven McDonald

Director

30/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Sensus Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9373306 . The registered office is 38 Frogmore Park Drive, Camberley, GU17 0PJ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery

25% of written down value

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2024	978

As at 31 January 2025	978

Depreciation
As at 1 February 2024	428
Provided during the period	138

As at 31 January 2025	566

...CONTINUED

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Sensus Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

Net Book Value
As at 31 January 2025	412

As at 1 February 2024	550

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	55,378	58,097
Other debtors	16,394	21,642
Director's loan account	48,576	64,129

	120,348	143,868

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	389	-
Corporation tax	58,689	65,147
VAT	22,920	24,311

	81,998	89,458

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1 each	200	200

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2025
	£	£	£	£	£
Mr Steven McDonald	64,129	-	15,553	-	48,576

The above loan is unsecured and repayable on demand. Interest has been paid at market rates.

9. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of his ownership of share capital in the company.

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