REGISTERED NUMBER: 12009831 (England and Wales)

Sentristream Ltd

Financial Statements

for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M Foster

Mr M E Foster

Mr A M Foster

SECRETARY:

Mr G S Chell

REGISTERED OFFICE:

Mackenzie House

451 Cleckheaton Road

Low Moor

Bradford

West Yorkshire

BD12 0HS

REGISTERED NUMBER:

12009831 (England and Wales)

ACCOUNTANTS:

SMH Jolliffe Cork Ltd

Accountants & Business Advisors

33 George Street

Wakefield

West Yorkshire

WF1 1LX

FIXED ASSETS

Intangible assets

4

8,000

-

Investment property

5

655,701

655,701

663,701

655,701

CURRENT ASSETS

Debtors

6

42,415

42,209

Cash at bank and in hand

11,297

99

53,712

42,308

CREDITORS

Amounts falling due within one year

7

311,210

294,943

NET CURRENT LIABILITIES

(257,498

)

(252,635

)

TOTAL ASSETS LESS CURRENT LIABILITIES

406,203

403,066

CREDITORS

Amounts falling due after more than one year

8

(372,975

)

(382,379

)

PROVISIONS FOR LIABILITIES

(1,520

)

-

NET ASSETS

31,708

20,687

CAPITAL AND RESERVES

Called up share capital

11

99

99

Retained earnings

31,609

20,588

SHAREHOLDERS' FUNDS

31,708

20,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mr J M Foster - Director

1.	STATUTORY INFORMATION

Sentristream Ltd 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 functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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 in respect of rents and insurance receivable is recognised on an accruals basis.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company has elected to apply the provision of Section 11 "Basic Financial Information" and Section 12 "Other Financial Issues" of FRS 102 to all 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.

Taxation

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

Operating lease agreements

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

Additions

12,000

At 30 September 2025

12,000

AMORTISATION

Amortisation for year

4,000

At 30 September 2025

4,000

NET BOOK VALUE

At 30 September 2025

8,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

655,701

NET BOOK VALUE

At 30 September 2025

655,701

At 30 September 2024

655,701

The directors have assessed the market value at the year end date and determined it to not be materially different to the original cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

34,459

17,196

Prepayments and accrued income

7,956

25,013

42,415

42,209

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,628

32,296

Trade creditors

10,674

1,368

Amounts owed to related parties

254,100

254,100

Tax

1,077

872

VAT

3,879

41

Accruals and deferred income

13,852

6,266

311,210

294,943

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

27,628

26,371

Bank loans - 2-5 years

82,883

79,113

Bank loans more 5 yr by instal

262,464

276,895

372,975

382,379

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

262,464

276,895

9.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

-

3,019

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

400,603

408,750

The bank loan is secured by a fixed and floating charge over the investment property.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

99

Ordinary

£1

99

99

12.	CONTINGENT LIABILITIES

National Westminster Bank Plc holds a debenture, dated 5th September 2024, which includes a fixed and floating charge over all of the assets of the company,

A further debenture, to guarantee the loan amount of £400,603 (2024: £408,750), was given to National Westminster Bank Plc by Data Installations & Supplies (Northern) Limited, a company related by common directors and shareholders.

13.	RELATED PARTY DISCLOSURES