REGISTERED NUMBER: 10836217 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SENSO (UK) DESIGNS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Bols

REGISTERED OFFICE:

28-32 Old Street

London

EC1V 9AB

REGISTERED NUMBER:

10836217 (England and Wales)

SENIOR STATUTORY AUDITOR:

Indra Raj Giri ACA, FCCA

AUDITORS:

Makesworth Audit Services Ltd

Unit 101

First Floor, Cervantes House

5-9 Headstone Road

Harrow

HA1 1PD

FIXED ASSETS

Property, plant and equipment

4

30,444

32,179

CURRENT ASSETS

Inventories

59,441

66,870

Debtors

5

580,213

643,141

Cash at bank

6,872

21,956

646,526

731,967

CREDITORS

Amounts falling due within one year

6

1,057,168

1,001,772

NET CURRENT LIABILITIES

(410,642

)

(269,805

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(380,198

)

(237,626

)

CREDITORS

Amounts falling due after more than one year

7

149

150

PROVISIONS FOR LIABILITIES

104

8,044

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

(400,451

)

(265,820

)

SHAREHOLDERS' FUNDS

(380,451

)

(245,820

)

(380,198

)

(237,626

)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 April 2026 and were signed by:

D Bols - Director

1.	STATUTORY INFORMATION

Senso (UK) Designs Limited 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.

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.

The company made a loss amounting to £142,571 for the period and had net liabilities of £380,451 at 31 December 2025. This is a condition that may cast significant doubt on the entity's ability to continue as a going concern. The company is dependent upon the continued financial support of its parent company. The parent company has pledged continued support for the company for at least 12 months from the date of the approval of these financial statements and in particular will not seek repayment of the amounts currently made available.

This should enable the company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due for payments. As with any company placing reliance on other related parties for financial support, that there is no certainty that this support will continue although at the date of approval of these financial statements, there is no reason to believe that they will not do so.

On this basis, the directors believes that it remains appropriate to prepare the financial statements on a going concern basis.

Turnover

Revenue 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Fixtures and fittings

-

20% on cost

Office equipment

-

20% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Office

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

38,619

12,636

5,526

56,781

Additions

6,981

-

563

7,544

Disposals

(15,034

)

-

-

(15,034

)

At 31 December 2025

30,566

12,636

6,089

49,291

Depreciation

At 1 January 2025

16,134

6,649

1,819

24,602

Charge for year

5,590

2,527

1,162

9,279

Eliminated on disposal

(15,034

)

-

-

(15,034

)

At 31 December 2025

6,690

9,176

2,981

18,847

Net book value

At 31 December 2025

23,876

3,460

3,108

30,444

At 31 December 2024

22,485

5,987

3,707

32,179

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

557,645

425,602

Other debtors

22,568

217,539

580,213

643,141

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

136,786

52,974

Amounts owed to group undertakings

552,581

445,816

Taxation and social security

75,588

63,085

Other creditors

292,213

439,897

1,057,168

1,001,772

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

149

150

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

37,880

37,880

Between one and five years

28,410

66,290

66,290

104,170

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Indra Raj Giri ACA, FCCA (Senior Statutory Auditor)

for and on behalf of Makesworth Audit Services Ltd