Company registration number 06659324 (England and Wales)
RETAIL SENSING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RETAIL SENSING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
RETAIL SENSING LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
11,565
9,172
Cash at bank and in hand
3,911
4,938
15,476
14,110
Creditors: amounts falling due within one year
5
(888)
(795)
Net current assets
14,588
13,315
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
14,488
13,215
Total equity
14,588
13,315

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

The financial statements were approved by the board of directors and authorised for issue on 9 April 2026 and are signed on its behalf by:
D Collins
Director
Company registration number 06659324 (England and Wales)
RETAIL SENSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Retail Sensing Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Stocks Street, Manchester, M8 8QG.

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.

1.2
Turnover

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.

1.3
Cash and cash equivalents

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.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

RETAIL SENSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.5
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
2
2
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,195
5,836
Other debtors
3,370
3,336
11,565
9,172
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
888
795
RETAIL SENSING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
7
Related party transactions

D Collins and B G Osborne are the directors of both Retail Sensing Limited and Biodata Limited.

Included in cost of sales are purchases from Biodata Limited of £22,500 (20 24 - £22,797).

2025-12-31 2025-01-01 false false false 10 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Dr G A Collins Mr B G Osborne Mr D Collins B G Osborne 06659324 2025-01-01 2025-12-31 06659324 2025-12-31 06659324 2024-12-31 06659324 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 06659324 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 06659324 core:CurrentFinancialInstruments 2025-12-31 06659324 core:CurrentFinancialInstruments 2024-12-31 06659324 core:ShareCapital 2025-12-31 06659324 core:ShareCapital 2024-12-31 06659324 core:RetainedEarningsAccumulatedLosses 2025-12-31 06659324 core:RetainedEarningsAccumulatedLosses 2024-12-31 06659324 core:ShareCapitalOrdinaryShareClass1 2025-12-31 06659324 core:ShareCapitalOrdinaryShareClass1 2024-12-31 06659324 bus:Director2 2025-01-01 2025-12-31 06659324 2024-01-01 2024-12-31 06659324 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06659324 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06659324 bus:FRS102 2025-01-01 2025-12-31 06659324 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06659324 bus:Director1 2025-01-01 2025-12-31 06659324 bus:Director3 2025-01-01 2025-12-31 06659324 bus:CompanySecretary1 2025-01-01 2025-12-31 06659324 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP