REGISTERED NUMBER: 03991038 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SENSORCOM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G W Harvey

Mr N F Smith

REGISTERED OFFICE:

Laurence Walter House

Addison Road

Chilton Industrial Estate

Sudbury

Suffolk

CO10 2YW

REGISTERED NUMBER:

03991038 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr Adam Moody FCCA

AUDITORS:

Xeinadin Audit Limited

Statutory Auditor

Maple House, Level 5A

149 Tottenham Court Road

London

W1T 7NF

FIXED ASSETS

Intangible assets

4

632,730

636,973

Tangible fixed assets

5

18,080

24,108

650,810

661,081

CURRENT ASSETS

Stocks

580,062

485,368

Debtors

6

1,399,490

1,266,744

Cash at bank

500,299

759,243

2,479,851

2,511,355

CREDITORS

Amounts falling due within one year

7

285,733

612,224

NET CURRENT ASSETS

2,194,118

1,899,131

TOTAL ASSETS LESS CURRENT LIABILITIES

2,844,928

2,560,212

PROVISIONS FOR LIABILITIES

8

150,082

157,818

NET ASSETS

2,694,846

2,402,394

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

2,684,846

2,392,394

SHAREHOLDERS' FUNDS

2,694,846

2,402,394

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 July 2026 and were signed on its behalf by:

Mr G W Harvey - Director

1.	STATUTORY INFORMATION

Sensorcom 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.

Turnover

Turnover represents the invoiced value of goods and services supplied to external customers, excluding value added tax. Turnover is recognised and a debtor recorded as accrued income once all obligations under the sales order have been performed.

Turnover is recognised when goods and services are delivered and legal title is passed to customer.

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.

Patents and licences are being amortised evenly over their estimated useful life of seven years.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. The company assesses at each reporting date whether tangible fixed assets are fully impaired.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow moving stock where appropriate.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, 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.

Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans and loans from fellow Group companies, are initially recognised at transaction price.

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 taxation

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.

Development costs

Development expenditure that relates to clearly defined projects where the costs can be separately identified are capitalised in the balance sheet. These costs are amortised, once the associated products are in commercial production or have been brought into use, over their estimated useful lives, usually 7 years.

Research and development expenditure not linked to a clearly defined project is written off to the profit and loss account in the year incurred.

Foreign currencies

Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Pension costs and other post-retirement benefits

The company operates a fully insured defined contribution pension scheme for certain members of staff and the pension charge represents the amounts paid by the company to the fund during the year. These contributions are invested separately from the company's assets.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

1,568,688

Additions

63,889

At 31 October 2025

1,632,577

AMORTISATION

At 1 November 2024

931,715

Charge for year

68,132

At 31 October 2025

999,847

NET BOOK VALUE

At 31 October 2025

632,730

At 31 October 2024

636,973

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

448,581

53,236

501,817

DEPRECIATION

At 1 November 2024

425,849

51,860

477,709

Charge for year

5,684

344

6,028

At 31 October 2025

431,533

52,204

483,737

NET BOOK VALUE

At 31 October 2025

17,048

1,032

18,080

At 31 October 2024

22,732

1,376

24,108

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

248,666

697,119

Amounts owed by group undertakings

425,285

539,647

Other debtors

725,539

29,978

1,399,490

1,266,744

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

102,343

460,389

Amounts owed to group undertakings

23,040

-

Taxation and social security

117,648

94,166

Other creditors

42,702

57,669

285,733

612,224

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

150,082

157,818

Deferred

tax

£

Balance at 1 November 2024

157,818

Credit to Income Statement during year

(7,736

)

Balance at 31 October 2025

150,082

Deferred tax relates to accelerated capital allowances.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Adam Moody FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year the company supplied and received services to companies within a group that Mr G W Harvey and Mr N F Smith have an interest in and are also directors of. The amounts involved are

- Services received £62,166 (2024: £46,457)

- At the year end £6,603 (2024: £4,405) was owed to these related parties

11.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

12.	ULTIMATE CONTROLLING PARTY

On 31 May 2023, the HBS Group Trustees Ltd (an Employee Ownership Trust) acquired 80% of the share capital of the company's parent company. The Trustees of the Employee Ownership Trust are Mr D J Horbury, Mr K J Vincent and Mr G W Harvey.