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Registered Number:SC492852 SENTINEL MARINE FALKLAND ISLANDS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SENTINEL MARINE FALKLAND ISLANDS LIMITED
COMPANY INFORMATION
Directors | R S Deans
| J C Mitchell
| K L Lee
| C W Chern
| R W Ferrari
Company secretary | MacKinnons Solicitors LLP
Registered number | SC492852
Registered office | The Exchange 1 Eighth Floor
| 62 Market Street
| Aberdeen
| AB11 5PJ
Accountants | AAB
| Kingshill View
| Prime Four Business Park
| Kingswells
| Aberdeen
| AB15 8PU
SENTINEL MARINE FALKLAND ISLANDS LIMITED
CONTENTS
| Page
Directors' responsibilities statement | 1
Balance sheet | 2
Notes to the financial statements | 3 - 6
SENTINEL MARINE FALKLAND ISLANDS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors are responsible for preparing the Directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 1
SENTINEL MARINE FALKLAND ISLANDS LIMITED REGISTERED NUMBER:SC492852
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 8,152 |  | 8,152 |
|  | 8,152 |  | 8,152 |
Creditors: amounts falling due within one year | 5 | (31,995) |  | (31,995) |
Net current liabilities |  |  | (23,843) |  | (23,843)
Total assets less current liabilities |  |  | (23,843) |  | (23,843)
Net liabilities |  |  | (23,843) |  | (23,843)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (23,844) |  | (23,844)
|  |  | (23,843) |  | (23,843)
For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R S Deans
Director
Date: 15 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SENTINEL MARINE FALKLAND ISLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sentinel Marine Falkland Islands Limited is a private limited liability company incorporated in Scotland. The registered office is The Exchange 1 Eighth Floor, 62 Market Street, Aberdeen AB11 5PJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Going concern
The company owes £30,000 to group undertakings and has net current liabilities of £23,843. The company will require support from its parent company to meet its debts.
| 2.3 | Cash and cash equivalents
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 in value.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
SENTINEL MARINE FALKLAND ISLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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 trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 4
SENTINEL MARINE FALKLAND ISLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 5 | 5
| The directors received no remuneration in respect of their services to this company and were remunerated through a fellow group undertaking.
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 8,152 | 8,152
|  | 8,152 | 8,152
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 30,000 | 30,000
| Other creditors | 1,995 | 1,995
|  | 31,995 | 31,995
6. | Related party transactions
| The company has taken advantage of the exemption available in accordance with section 33 of FRS102 "Related Party Disclosures" not to disclose related party transactions with any wholly owned members of the Group. No guarantees have been given or received.
Page 5
SENTINEL MARINE FALKLAND ISLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Controlling party
The company considers Sentinel Offshore Holdings Limited as its parent company, a company registered in Scotland. Copies of the group financial statements can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ. The company considers its ultimate beneficial owner to be Seraya Management Pte. Ltd. Throughout the year, the company was controlled by the directors.
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