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REGISTERED NUMBER: 14007192 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Presentient Technologies Ltd

Presentient Technologies Ltd (Registered number: 14007192)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Presentient Technologies Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | T A Milnes Coates

| D V Nicolau

| REGISTERED OFFICE: | 1 Pembridge Square

| Royal Borough Of Kensington & Chelsea

| Notting Hill Library

| London

| W2 4EW

| REGISTERED NUMBER: | 14007192 (England and Wales)

| ACCOUNTANTS: | Dragon Argent Limited

| 63 Bermondsey Street

| London

| SE1 3XF

Presentient Technologies Ltd (Registered number: 14007192)

Statement of Financial Position

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 885 |  | 1,899 |  |

CURRENT ASSETS

Debtors | 5 | 43,292 |  | 37,751 |  |

Cash at bank | 451 |  | 66,738 |  |

43,743 |  | 104,489 |  |

CREDITORS

Amounts falling due within one year | 6 | 87,865 |  | 25,269 |  |

NET CURRENT (LIABILITIES)/ASSETS | (44,122 | ) | 79,220 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (43,237 | ) | 81,119 |  |

CAPITAL AND RESERVES

Called up share capital | 130 |  | 120 |  |

Share premium | 439,772 |  | 360,502 |  |

Other reserves | - |  | 79,280 |  |

Retained earnings | (483,139 | ) | (358,783 | ) |

(43,237 | ) | 81,119 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

T A Milnes Coates - Director

Presentient Technologies Ltd (Registered number: 14007192)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Presentient Technologies Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery - 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

| Pension costs and other post-retirement benefits

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

Presentient Technologies Ltd (Registered number: 14007192)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3,043 |  |

| DEPRECIATION

| At 1 April 2024 | 1,144 |  |

| Charge for year | 1,014 |  |

| At 31 March 2025 | 2,158 |  |

| NET BOOK VALUE

| At 31 March 2025 | 885 |  |

| At 31 March 2024 | 1,899 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 43,292 |  | 37,751 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 5,153 |  | 9,254 |  |

| Taxation and social security | 6,901 |  | 8,912 |  |

| Other creditors | 75,811 |  | 7,103 |  |

87,865 |  | 25,269 |  |

7. | RELATED PARTY DISCLOSURES

| Included in other creditors due within one year is an amount of £66,258 owed from the company to a director. Additionally, included in other debtors due within one year is an amount of £27,235 owed from the director to the company.The loans are interest free and repayable on demand.

8. | PRIOR PERIOD ADJUSTMENT

| These financial statements include an adjustment to the comparative period to correctly classify costs to the profit and loss account that had previously been recognised to the directors loan account. The change has resulted in the company making a loss after tax at 31st December 2024 of £264,502.

| The summary of the prior year accounting impact is listed below:

| Conference costs - £2,785 - previously understated

| Benefits - £3,040 - previously understated

| DLA - £5,825 - previously overstated