Company registration number 02046365 (England and Wales)
SENTIS MANAGEMENT COMPANY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SENTIS MANAGEMENT COMPANY LIMITED
COMPANY INFORMATION
Directors
JAV Grossman
SE Grossman
K Shahrokh
MW Bowley
(Appointed 3 September 2025)
Company number
02046365
Registered office
C/O Sears Morgan Property Management Ltd
Suite A5, Kebbell House
Delta Gain, Carpenders Park
Watford
Hertfordshire
WD19 5EF
Accountants
Myers Clark
Suite 7A, Building 6
Croxley Park, Hatters Lane
Watford
Hertfordshire
WD18 8YH
SENTIS MANAGEMENT COMPANY LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 6
SENTIS MANAGEMENT COMPANY LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

MW Bowley
(Resigned 31 March 2025)
JAV Grossman
SE Grossman
JM Hickey
(Resigned 18 August 2025)
K Shahrokh
MW Bowley
(Appointed 3 September 2025)
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
K Shahrokh
Director
3 December 2025
SENTIS MANAGEMENT COMPANY LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SENTIS MANAGEMENT COMPANY LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sentis Management Company Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Sentis Management Company Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sentis Management Company Limited and state those matters that we have agreed to state to the b oard of d irectors of Sentis Management Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sentis Management Company Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Sentis Management Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Sentis Management Company Limited. You consider that Sentis Management Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sentis Management Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Myers Clark
Chartered Accountants
Suite 7A, Building 6
Croxley Park, Hatters Lane
Watford
Hertfordshire
WD18 8YH
3 December 2025
SENTIS MANAGEMENT COMPANY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 3 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
35,272
35,272
Net assets
35,272
35,272
Capital and reserves
Called up share capital
4
115
115
Share premium account
29,158
29,158
Freehold contribution reserve
6,115
6,115
Profit and loss reserves
(116)
(116)
Total equity
35,272
35,272

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
K Shahrokh
Director
Company registration number 02046365 (England and Wales)
SENTIS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Sentis Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Sears Morgan Property Management Ltd, Suite A5, Kebbell House, Delta Gain, Carpenders Park, Watford, Hertfordshire, WD19 5EF.

1.1
Accounting convention

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 a mounts 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 for the year ended 31 March 2025 are the first financial statements of Sentis Management Company Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2024. An explanation of how transition to FRS 102 has affected the reported financial position and financial performance is given in note 5.

In accordance with the transitional exemption in section 35 of FRS 102, Sentis Management Company Limited has elected to retain its accounting policies for reported assets, liabilities and equity before the date of transition to FRS 102.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Freehold land and buildings
Nil
Plant and equipment
25% reducing balance

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.

1.4

Status

During the year the company has acted as agent for the lessees of the property at, Sentis Court, 8 Carew Road, Northwood HA6 3NG. The funds in relation to the maintenance of the property are held in trust. As at 31 March 2025 the cash balance held on behalf of the lessees amounted to £50,986.

Income and expenditure arising in relation to the maintenance of the common parts of the property held in accordance with the governing leases are shown in a separate service charge account. These do not form part of the annual accounts of the company and are not filed at Companies House. The accounts can be obtained from Sentis Management Company Limited.

SENTIS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
35,271
117
35,388
Depreciation and impairment
At 1 April 2024 and 31 March 2025
-
0
116
116
Carrying amount
At 31 March 2025
35,271
1
35,272
At 31 March 2024
35,271
1
35,272
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares A of £1 each
23
23
23
23
Ordinary shares B of £1 each
69
69
69
69
Ordinary shares C of £1 each
23
23
23
23
115
115
115
115
SENTIS MANAGEMENT COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Reconciliations on adoption of FRS 102
Reconciliation of equity
1 April
31 March
2023
2024
£
£
Equity as reported under previous UK GAAP and under FRS 102
115
115
Adjustments to prior year (note 6)
35,157
35,157
As restated
35,272
35,272
Reconciliation of profit for the financial period
2024
£
Profit as reported under previous UK GAAP and under FRS 102
-
Notes to reconciliations on adoption of FRS 102

There were no adjustments to the prior year accounts as a result of the adoption of FRS 102.

6
Prior period adjustment

It was resolved that the service charge assets and associated liabilities in relation to the maintenance of the property governed by the lease should be held in trust and therefore reported separately from the statutory accounts.

On this basis, a prior year adjustment has been made to remove the amounts which relate to the service charge fund as shown below.

Changes to the balance sheet
Balances as restated before FRS 102 transition adjustments:
As previously reported
Adjustment at 1 Apr 2023
Adjustment at 31 Mar 2024
As restated at 31 Mar 2024
£
£
£
£
Current assets
Bank and cash
53,729
(131,447)
77,718
-
Creditors due within one year
Other creditors
(88,886)
166,604
(77,718)
-
Net assets
115
35,157
-
35,272
Capital and reserves
Share premium
-
29,158
-
29,158
Freehold contribution reserve
-
6,115
-
6,115
Profit and loss reserves
-
(116)
-
(116)
Total equity
115
35,157
-
35,272
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