Sentinel Oncology Ltd 31/03/2025 iXBRL

Company registration number: 05336536

Sentinel Oncology Ltd

Unaudited filleted financial statements

31 March 2025

Sentinel Oncology Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Sentinel Oncology Ltd

Directors and other information


	Directors	Stuart Travers
		Robert Boyle
		Gavin Simpson
		Daniel Cowell
		John Dixon
		Ashok Venkitaramen


	Secretary	Stuart Travers


	Company number	05336536


	Registered office	181 Science Park
		Milton Road
		Cambridge
		Cambridgeshire
		CB4 0GJ


	Business address	181 Science Park
		Milton Road
		Cambridge
		Cambridgeshire
		CB4 0GJ


	Accountants	i-Accounting Solutions Ltd
		The Enterprise Centre
		University of East Anglia
		Norwich
		Norfolk
		NR4 7TJ

Sentinel Oncology Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Sentinel Oncology Ltd

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sentinel Oncology Ltd for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Sentinel Oncology Ltd, as a body, in accordance with the terms of our engagement letter dated 3 April 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Sentinel Oncology Ltd and state those matters that we have agreed to state to the board of directors of Sentinel Oncology Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sentinel Oncology Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Sentinel Oncology Ltd 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 loss of Sentinel Oncology Ltd. You consider that Sentinel Oncology Ltd 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 Sentinel Oncology Ltd. 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 financial statements.

i-Accounting Solutions Ltd

Chartered Certified Accountants

The Enterprise Centre

University of East Anglia

Norwich

Norfolk

NR4 7TJ

17 December 2025

Sentinel Oncology Ltd

Statement of financial position

31 March 2025

			2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	16,537		16,121
Investments	6	5		5
		_______		_______
			16,542		16,126

Current assets
Debtors	7	240,999		235,790
Cash at bank and in hand		4,684,447		5,560,297
		_______		_______
		4,925,446		5,796,087
Creditors: amounts falling due
within one year	8	( 220,711)		( 402,328)
		_______		_______
Net current assets			4,704,735		5,393,759
			_______		_______
Total assets less current liabilities			4,721,277		5,409,885

			_______		_______
Net assets			4,721,277		5,409,885
			_______		_______

Capital and reserves
Called up share capital			8		8
Share premium account			3,005,061		3,005,061
Profit and loss account			1,716,208		2,404,816
			_______		_______
Shareholders funds			4,721,277		5,409,885
			_______		_______

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

Directors responsibilities:

- 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

Stuart Travers Robert Boyle

Director Director

Company registration number: 05336536

Sentinel Oncology Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 181 Science Park, Milton Road, Cambridge, Cambridgeshire, CB4 0GJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax if appropriate.

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 assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	33 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are recognised at the transaction price, trade creditors, trade debtors, uk bank accounts. Overseas bank accounts are recognised in sterling using HMRC published exchange rate as at 31 March 2025. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 5 ).

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2024	59,675	59,675
Additions	8,560	8,560
	_______	_______
At 31 March 2025	68,235	68,235
	_______	_______
Depreciation
At 1 April 2024	43,554	43,554
Charge for the year	8,144	8,144
	_______	_______
At 31 March 2025	51,698	51,698
	_______	_______
Carrying amount
At 31 March 2025	16,537	16,537
	_______	_______
At 31 March 2024	16,121	16,121
	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	5	5
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	5	5
	_______	_______
At 31 March 2024	5	5
	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	240,999	235,790
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	141,176	105,184
Social security and other taxes	22,359	17,664
Other creditors	57,176	279,480
	_______	_______
	220,711	402,328
	_______	_______