SENTINAL SURFACING LIMITED


Director	CONWAY, Christopher Neil


Registered Address	Sentinal Surfacing The Old Fire Station
	Delves Terrace
	Consett
	DH8 7LF


Registered Number	10003136 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		7,370		9,794
			7,370		9,794
Current assets
Stocks	4	5,000		7,000
Debtors	5	74,965		93,070
Cash at bank and on hand		990		4,053
		80,955		104,123
Creditors amounts falling due within one year	6	(84,654)		(93,662)
Net current assets (liabilities)			(3,699)		10,461
Total assets less current liabilities			3,671		20,255
Creditors amounts falling due after one year	7		(19,927)		(20,454)
Net assets			(16,256)		(199)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(16,257)		(200)
Shareholders' funds			(16,256)		(199)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 16 October 2025, and are signed on its behalf by:

CONWAY, Christopher Neil
Director
Registered Company No. 10003136

SENTINAL SURFACING LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

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.

	Turnover policy
	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 from the rendering of services.

	Revenue from rendering of services
	Revenue 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.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	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.

	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:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	5
	Vehicles	5

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 24	1,500	-	24,580	1,569	27,649
At 31 January 25	1,500	-	24,580	1,569	27,649
Depreciation and impairment
At 01 February 24	113	-	16,580	1,162	17,855
Charge for year	-	2,424	-	-	2,424
At 31 January 25	113	2,424	16,580	1,162	20,279
Net book value
At 31 January 25	1,387	(2,424)	8,000	407	7,370
At 31 January 24	1,387	-	8,000	407	9,794

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	5,000	7,000
Total	5,000	7,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1,466
Amounts owed by associates and joint ventures / participating interests	3,792	-
Other debtors	71,173	91,173
Prepayments and accrued income	-	431
Total	74,965	93,070


	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.

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.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7,989	19,438
Bank borrowings and overdrafts	8,760	9,600
Amounts owed to related parties	-	2,763
Taxation and social security	66,034	61,015
Other creditors	1,000	25
Accrued liabilities and deferred income	871	821
Total	84,654	93,662


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	19,927	20,454
Total	19,927	20,454