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

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Sentinel Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Office 7, 35-37 Ludgate Hill, London, EC4M 7JN.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements are prepared on a going concern basis. At the balance sheet date, the company had net current liabilities of £77,245 (2024 - £67,299). Included within these liabilities are amounts due to the directors of £999,652 (2024 - £999,652). The directors have confirmed that they shall not seek repayment of amounts due to them until working capital permits. Furthermore, the directors have confirmed that they shall continue to support the company to facilitate its ability to continue as a going concern for the foreseeable future. true

As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Property sales are recognised in the period to which they relate.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

Interest Income

Interest income is recognised in the Statement of comprehensive income using the effective interest method

The average monthly number of persons (including directors) employed by the company during the year was:

During the current year, the company made no advances and received no credits from a director, which resulted in amounts due by the company at the year end of £460,734 (2024 - £460,734).

During the current year, the company made no advances and received no credits from a director, which resulted in amounts due by the company at the year end of £452,671 (2024 - £452,671).

During the current year, the company made no advances and received no credits from a director, which resulted in amounts due by the company at the year end of £61,025 (2024 - £61,025).

During the current year, the company made no advances and received no credits from a director, which resulted in amounts due by the company at the year end of £25,222 (2024 - £25,222).

There are no fixed repayment terms, nor is interest charged on the above balances.