REGISTERED NUMBER: 10214033 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

RED SENSORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr D M Barnett

Dr I Buehring

Mr J Potter

REGISTERED OFFICE:

Dock

75 Exploration Drive

Leicester

Leicestershire

LE4 5NU

REGISTERED NUMBER:

10214033 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,567

5,871

CURRENT ASSETS

Debtors

5

109,328

8,402

Cash at bank

8,642

11,420

117,970

19,822

CREDITORS

Amounts falling due within one year

6

421,160

266,306

NET CURRENT LIABILITIES

(303,190

)

(246,484

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(297,623

)

(240,613

)

PROVISIONS FOR LIABILITIES

7

-

1,468

NET LIABILITIES

(297,623

)

(242,081

)

CAPITAL AND RESERVES

Called up share capital

8

180

180

Retained earnings

(297,803

)

(242,261

)

SHAREHOLDERS' FUNDS

(297,623

)

(242,081

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 17 June 2026 and were signed on its behalf by:

Dr D M Barnett - Director

1.	STATUTORY INFORMATION

Red Sensors 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.

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

-

33% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

Going concern

The financial statements have been prepared on a going concern basis. Continuing to trade depends on the continued support of the company's directors and shareholders. Should the company be unable to continue to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amounts, to provide for any further liabilities which might arise and to re-classify fixed assets as current assets.

Debtors

Short term trade debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 December 2024

7,331

2,602

7,087

17,020

Additions

-

165

1,270

1,435

At 30 November 2025

7,331

2,767

8,357

18,455

DEPRECIATION

At 1 December 2024

6,952

1,641

2,556

11,149

Charge for year

125

219

1,395

1,739

At 30 November 2025

7,077

1,860

3,951

12,888

NET BOOK VALUE

At 30 November 2025

254

907

4,406

5,567

At 30 November 2024

379

961

4,531

5,871

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

109,328

8,402

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,210

3,496

Other creditors

417,950

262,810

421,160

266,306

7.	PROVISIONS FOR LIABILITIES

2024

£

Deferred tax

Accelerated capital allowances

1,468

Deferred

tax

£

Balance at 1 December 2024

1,468

Provided during year

(57,931

)

Balance at 30 November 2025

(56,463

)

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

180

Ordinary

£1

180

180

NIL

Preference

£1

-

-

180

180