Sentinel Photonics Limited - Filleted accounts

Sentinel Photonics Limited
Registered number:		12163852
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		56,881			27,023
Tangible assets	4		36,728			75,445
			93,609			102,468

Current assets
Stocks		297,732			382,361
Debtors	5	410,296			208,351
Cash at bank and in hand		260,975			556,725
		969,003			1,147,437

Creditors: amounts falling due within one year	6	(2,677,873)			(1,898,389)

Net current liabilities			(1,708,870)			(750,952)

Total assets less current liabilities			(1,615,261)			(648,484)

Creditors: amounts falling due after more than one year	7		(332,238)			(485,411)



Net liabilities			(1,947,499)			(1,133,895)

Capital and reserves
Called up share capital			670			670
Share premium			735,944			735,944
Profit and loss account			(2,684,113)			(1,870,509)

Shareholders' funds			(1,947,499)			(1,133,895)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Dr Christopher David Burgess
Director
Approved by the board on 28 May 2026

Sentinel Photonics Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	33% straight line

	Research and development
	Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: • It is technically feasible to complete the intangible asset so that it will be available for use or sale; • There is the intention to complete the intangible asset and use or sell it; • There is the ability to use or sell the intangible asset; • The use or sale of the intangible asset will generate probable future economic benefits; • There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and • The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		15		17

3	Intangible fixed assets				£
	Patents, trademarks and licences:

	Cost
	At 1 January 2025				36,690
	Additions				40,566
	At 31 December 2025				77,256

	Amortisation
	At 1 January 2025				9,667
	Provided during the year				10,708
	At 31 December 2025				20,375

	Net book value
	At 31 December 2025				56,881
	At 31 December 2024				27,023

	Patents and trademarks are being written off in annual instalments over its estimated economic life of 10 years and licences over 3 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				134,190
	Additions				3,088
	Disposals				(1,166)
	At 31 December 2025				136,112

	Depreciation
	At 1 January 2025				58,745
	Charge for the year				41,772
	On disposals				(1,133)
	At 31 December 2025				99,384

	Net book value
	At 31 December 2025				36,728
	At 31 December 2024				75,445


5	Debtors		2025		2024
£				£

	Trade debtors		326,356		126,000
	Prepayments		65,757		66,461
	Other debtors		18,183		15,890
			410,296		208,351


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		60,294		53,535
	Accruals		120,871		46,529
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		2,151,821		1,697,111
	Other taxes and social security costs		152,770		42,677
	Other creditors		192,117		58,537
			2,677,873		1,898,389


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Other creditors		332,238		485,411



8	Other information

	Sentinel Photonics Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Porton Science Park
	Bybrook Road
	Porton Down
	SP4 0BF