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COMPANY REGISTRATION NUMBER: SC693928

Sentry Management Ltd

Filleted Unaudited Financial Statements

31 December 2025

Sentry Management Ltd

Financial Statements

Year ended 31 December 2025

Contents | Page

Report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Sentry Management Ltd

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Sentry Management Ltd

Year ended 31 December 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 Sentry Management Ltd for the year ended 31 December 2025, which comprise the statement of financial position 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Sentry Management Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Sentry Management Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sentry Management Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Sentry Management 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 profit of Sentry Management Ltd. You consider that Sentry Management 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 Sentry Management 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.
GILLILAND & COMPANY Chartered accountants
216 West George Street Glasgow G2 2PQ
12 March 2026

Sentry Management Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 59,042 | –
Tangible assets | 6 |  | 5,052 | 2,245
|  | -------- | -------
|  | 64,094 | 2,245

Current assets

Debtors | 7 | 14,924 |  | 167
Cash at bank and in hand | 11,709 |  | 11,769
| -------- |  | --------
| 26,633 |  | 11,936

Creditors: amounts falling due within one year | 8 | 55,152 |  | 6,879
| -------- |  | --------
Net current (liabilities)/assets |  | ( 28,519) | 5,057
|  | -------- | -------
Total assets less current liabilities |  | 35,575 | 7,302

Creditors: amounts falling due after more than one year | 9 |  | – | 1,135
|  | -------- | -------
Net assets |  | 35,575 | 6,167
|  | -------- | -------

Capital and reserves

Called up share capital |  | 100 | 1
Profit and loss account |  | 35,475 | 6,166
|  | -------- | -------
Shareholders funds |  | 35,575 | 6,167
|  | -------- | -------

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.
For the year ending 31 December 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 .

Sentry Management Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr G Dykes | Mr G Russell
Director | Director

Company registration number: SC693928

Sentry Management Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 95 West Regent Street, Glasgow, G2 2BA, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.
Cash and cash equivalent
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 33% reducing balance

Impairment of fixed assets
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 3 ).
5. Intangible assets

| Goodwill
| £
Cost |
Additions | 65,000
| --------
At 31 December 2025 | 65,000
| --------
Amortisation |
Charge for the year | 5,958
| --------
At 31 December 2025 | 5,958
| --------
Carrying amount |
At 31 December 2025 | 59,042
| --------
At 31 December 2024 | –
| --------

6. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 500 | 2,010 | 2,510
Additions | – | 3,595 | 3,595
| ---- | ------- | -------
At 31 December 2025 | 500 | 5,605 | 6,105
| ---- | ------- | -------
Depreciation |  |  |
At 1 January 2025 | 75 | 190 | 265
Charge for the year | 64 | 724 | 788
| ---- | ------- | -------
At 31 December 2025 | 139 | 914 | 1,053
| ---- | ------- | -------
Carrying amount |  |  |
At 31 December 2025 | 361 | 4,691 | 5,052
| ---- | ------- | -------
At 31 December 2024 | 425 | 1,820 | 2,245
| ---- | ------- | -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 11,992 | 167
Other debtors | 2,932 | –
| -------- | ----
| 14,924 | 167
| -------- | ----

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 3,797 | 1,107
Corporation tax | 12,298 | 2,345
Social security and other taxes | 15,299 | 56
Other creditors | 23,758 | 3,371
| -------- | -------
| 55,152 | 6,879
| -------- | -------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | – | 1,135
| ---- | -------

10. Directors' advances, credits and guarantees
At the 31st December 2025 the director was owed £4,531 from the company (2024: £1,035). This loan is interest free and has no fixed date of repayment.
11. Controlling party
The company was under the control of Mr G Dykes and Mr G Russell throughout the current and previous year.