Company No: 12792846 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

Stuart Alexander Evans

Secretary

Rebecca Louise

Registered office	173 King Street
	Ramsgate
	CT11 8PN
	United Kingdom

Company number

12792846 (England and Wales)

Accountant	Kreston Reeves LLP
	Orchard House
	Orchard Street
	Canterbury
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Sentry Devices Ltd for the financial year ended 31 August 2025 which comprise the Balance Sheet and the related notes 1 to 7 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 at www.icaew.com/regulation.

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

It is your duty to ensure that The Sentry Devices Ltd 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 The Sentry Devices Ltd. You consider that The Sentry Devices Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of The Sentry Devices Ltd. 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.

Kreston Reeves LLP
Accountant

Orchard House
Orchard Street
Canterbury
CT2 8AR

28 May 2026

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,107		1,354
		1,107		1,354
Current assets
Debtors	4	1,443		830
Cash at bank and in hand	5	1,728		2,604
		3,171		3,434
Creditors: amounts falling due within one year	6	( 142,357)		( 123,126)
Net current liabilities		(139,186)		(119,692)
Total assets less current liabilities		(138,079)		(118,338)
Net liabilities		( 138,079)		( 118,338)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 138,179 )		( 118,438 )
Total shareholders' deficit		( 138,079)		( 118,338)

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of The Sentry Devices Ltd (registered number: 12792846) were approved and authorised for issue by the Director on 27 May 2026. They were signed on its behalf by:

Stuart Alexander Evans Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Sentry Devices Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 173 King Street, Ramsgate, CT11 8PN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £138,079. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 September 2024	2,932		2,932
Additions	319		319
At 31 August 2025	3,251		3,251
Accumulated depreciation
At 01 September 2024	1,578		1,578
Charge for the financial year	566		566
At 31 August 2025	2,144		2,144
Net book value
At 31 August 2025	1,107		1,107
At 31 August 2024	1,354		1,354

4. Debtors

	2025		2024
	£		£
Other debtors	1,443		830

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,728		2,604

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	142,357		123,126

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary Shares shares of £ 1.00 each	100		100