REGISTERED NUMBER: 12543363 (England and Wales)

Unaudited Financial Statements

for the Period

1 May 2025 to 31 October 2025

for

Sentium Technologies Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

H J F Smith

REGISTERED OFFICE:

Unit 1

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

12543363 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Tangible assets

5

-

6,611

Investments

6

53,514

1,310

53,514

7,921

CURRENT ASSETS

Debtors

7

115,354

127,069

Cash at bank

103,112

203,574

218,466

330,643

CREDITORS

Amounts falling due within one year

8

48,851

55,821

NET CURRENT ASSETS

169,615

274,822

TOTAL ASSETS LESS CURRENT LIABILITIES

223,129

282,743

CREDITORS

Amounts falling due after more than one year

9

50,000

50,000

NET ASSETS

173,129

232,743

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

173,029

232,643

173,129

232,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 July 2026 and were signed by:

H J F Smith - Director

1.	STATUTORY INFORMATION

Sentium Technologies 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 presentation currency of the financial statements is the Pound Sterling (£).

Amounts are rounded to the nearest Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment

-

50% on cost

Computer equipment

-

straight line over 3 years

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Office

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 May 2025

8,509

53,008

61,517

Additions

132

-

132

At 31 October 2025

8,641

53,008

61,649

DEPRECIATION

At 1 May 2025

7,333

47,573

54,906

Charge for period

1,308

5,435

6,743

At 31 October 2025

8,641

53,008

61,649

NET BOOK VALUE

At 31 October 2025

-

-

-

At 30 April 2025

1,176

5,435

6,611

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

1,310

Additions

52,204

At 31 October 2025

53,514

NET BOOK VALUE

At 31 October 2025

53,514

At 30 April 2025

1,310

Cost or valuation at 31 October 2025 is represented by:

Other

investments

£

Valuation in 2025

(157

)

Cost

53,671

53,514

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

30/4/25

£

£

Trade debtors

52,480

64,196

Other debtors

14,477

14,476

Directors' current accounts

48,397

48,397

115,354

127,069

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

30/4/25

£

£

Bank loans and overdrafts

12,682

-

Trade creditors

3,133

35,805

Social security and other taxes

5,958

1,856

VAT

3,775

7,519

Other creditors

23,303

10,641

48,851

55,821

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

30/4/25

£

£

Amounts owed to group undertakings

50,000

50,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is H J F Smith.

The Company's ultimate parent company is Sentium Group Ltd, a company incorporated in England & Wales.