IRIS Accounts Production v26.1.0.640 10019631 director 1.3.25 28.2.26 28.2.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10019631 2025-02-28 10019631 2026-02-28 10019631 2025-03-01 2026-02-28 10019631 2024-02-29 10019631 2024-03-01 2025-02-28 10019631 2025-02-28 10019631 ns15:EnglandWales 2025-03-01 2026-02-28 10019631 ns14:PoundSterling 2025-03-01 2026-02-28 10019631 ns10:Director1 2025-03-01 2026-02-28 10019631 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 10019631 ns10:SmallEntities 2025-03-01 2026-02-28 10019631 ns10:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 10019631 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 10019631 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 10019631 ns10:AbridgedAccounts 2025-03-01 2026-02-28 10019631 1 2025-03-01 2026-02-28 10019631 ns10:RegisteredOffice 2025-03-01 2026-02-28 10019631 ns5:CurrentFinancialInstruments 2026-02-28 10019631 ns5:CurrentFinancialInstruments 2025-02-28 10019631 ns5:Non-currentFinancialInstruments 2026-02-28 10019631 ns5:Non-currentFinancialInstruments 2025-02-28 10019631 ns5:ShareCapital 2026-02-28 10019631 ns5:ShareCapital 2025-02-28 10019631 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 10019631 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 10019631 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 10019631 ns5:PlantMachinery 2025-03-01 2026-02-28 10019631 ns5:Secured 2026-02-28 10019631 ns5:Secured 2025-02-28

REGISTERED NUMBER: 10019631 (England and Wales)

Unaudited Cessation Financial Statements

for the Year Ended 28 February 2026

for

Prosense Technology Limited

| Prosense Technology Limited (Registered number: 10019631) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Abridged Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

| Prosense Technology Limited |

Company Information

for the Year Ended 28 February 2026

| DIRECTOR: | Mr A K A Papastefanou

| REGISTERED OFFICE: | Bellarmine House

| 14 Upper Church Street

| Chepstow

| Monmouthshire

| NP16 5EX

| REGISTERED NUMBER: | 10019631 (England and Wales)

| ACCOUNTANTS: | Macario Lewin

| Chartered Accountants

| Bellarmine House

| 14 Upper Church Street

| Chepstow

| Monmouthshire

| NP16 5EX

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Prosense Technology Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Prosense Technology Limited for the year ended 28 February 2026 which comprise the Profit and Loss Account, Abridged 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Prosense Technology 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 loss of Prosense Technology Limited. You consider that Prosense Technology 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 Prosense Technology 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 financial statements.

Macario Lewin

Chartered Accountants

Bellarmine House

14 Upper Church Street

Chepstow

Monmouthshire

NP16 5EX

12 May 2026

| Prosense Technology Limited (Registered number: 10019631) |

Abridged Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 305,052 |  |

Tangible assets | 5 | - |  | 19,218 |  |

- |  | 324,270 |  |

CURRENT ASSETS

Debtors | 12,488 |  | 8,550 |  |

Cash at bank | 1,802 |  | 55,010 |  |

14,290 |  | 63,560 |  |

CREDITORS

Amounts falling due within one year | 14,300 |  | 126,480 |  |

NET CURRENT LIABILITIES | (10 | ) | (62,920 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (10 | ) | 261,350 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (111,482 | ) |

PROVISIONS FOR LIABILITIES | - |  | (4,362 | ) |

NET (LIABILITIES)/ASSETS | (10 | ) | 145,506 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (110 | ) | 145,406 |  |

SHAREHOLDERS' FUNDS | (10 | ) | 145,506 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

Mr A K A Papastefanou - Director

| Prosense Technology Limited (Registered number: 10019631) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Prosense Technology 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when the right to consideration arises which occurs when the services are provided. Where services have not been invoiced at the balance sheet date turnover represents the value of services provided to date.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are amortised evenly over their estimated useful life, commencing when the intangible asset is available for use.

| Tangible fixed assets

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

| Plant and machinery etc | - | 20% on cost, 15% on reducing balance and 4% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Research and development

| Research expenditure is written off to the profit and loss account in the year in which it is incurred. Development expenditure is written off in the same year unless the director is satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period from which the company is expected to benefit.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Prosense Technology Limited (Registered number: 10019631) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2025 | 305,052 |  |

| Disposals | (305,052 | ) |

| At 28 February 2026 | - |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | 305,052 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 March 2025 | 33,817 |  |

| Disposals | (33,817 | ) |

| At 28 February 2026 | - |  |

| DEPRECIATION

| At 1 March 2025 | 14,599 |  |

| Eliminated on disposal | (14,599 | ) |

| At 28 February 2026 | - |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | 19,218 |  |

6. | SECURED DEBTS

| The following secured debts are included within creditors:

| 28.2.26 |  | 28.2.25

£ | £ |

| Bank loans | - |  | 171,250 |  |

| The bank loan was secured by fixed and floating charges over the assets of the company. Obligations under hire purchase contracts are secured on the assets to which they relate.

7. | RELATED PARTY DISCLOSURES

| At the year end the company owed £12,500 to and was owed £5,000 by companies under the control of the director. The loans are unsecured, interest free and repayable on demand.