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Registered number: 5312072 SENSE MARKETING SERVICES LIMITED UNAUDITED DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SENSE MARKETING SERVICES LIMITED COMPANY INFORMATION
Directors | Mr N A V Adams
| Mrs S L Priestman
Company secretary | Mr N A V Adams
Registered number | 5312072
Registered office | 10 Queen Street Place
| London
| EC4R 1AG
Trading Address | Century House
| 5th Floor, 100 Oxford Street
| London
| W1D 1LN
Accountants | Haysmac LLP
| 10 Queen Street Place
| London
| EC4R 1AG
SENSE MARKETING SERVICES LIMITED CONTENTS
| Page
Directors' Report | 1
Accountants' Report | 2
Statement of Comprehensive Income | 3
Statement of Financial Position | 4
Statement of Changes in Equity | 5
Notes to the Financial Statements | 6 - 10
SENSE MARKETING SERVICES LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Directors
The directors who served during the year were:
Mr N A V Adams
Mrs S L Priestman
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
Mr N A V Adams Director
Date: 17 June 2026
Page 1
SENSE MARKETING SERVICES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SENSE MARKETING SERVICES LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sense Marketing Services Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes 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 https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Sense Marketing Services Limited, 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 Sense Marketing Services Limited and state those matters that we have agreed to state to the Board of Directors of Sense Marketing Services Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sense Marketing Services Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Sense Marketing Services Limited 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 Sense Marketing Services Limited. You consider that Sense Marketing Services Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Sense Marketing Services Limited. 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. Haysmac LLP 10 Queen Street Place London EC4R 1AG 17 June 2026 Page 2
SENSE MARKETING SERVICES LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024
| £ | £
Turnover |  | 2,880,549 | 4,709,899
Cost of sales |  | (1,351,541) | (2,680,945)
Gross profit |  | 1,529,008 | 2,028,954
Administrative expenses |  | (1,759,467) | (1,789,401)
Operating (loss)/profit |  | (230,459) | 239,553
Interest receivable and similar income |  | 35,672 | 40,242
(Loss)/profit before tax |  | (194,787) | 279,795
Tax on (loss)/profit |  | 47,552 | (67,872)
(Loss)/profit for the financial year |  | (147,235) | 211,923
There was no other comprehensive income for 2025 (2024:£NIL).
The notes on pages 6 to 10 form part of these financial statements.
Page 3
SENSE MARKETING SERVICES LIMITED REGISTERED NUMBER: 5312072 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 27,950 |  | 25,993
|  |  | 27,950 |  | 25,993
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,776,552 |  | 1,337,142 |
Cash at bank and in hand | 6 | 850,153 |  | 1,768,555 |
|  | 2,626,705 |  | 3,105,697 |
Creditors: amounts falling due within one year | 7 | (744,054) |  | (1,073,854) |
Net current assets |  |  | 1,882,651 |  | 2,031,843
Total assets less current liabilities |  |  | 1,910,601 |  | 2,057,836
Net assets |  |  | 1,910,601 |  | 2,057,836
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 920 |  | 920
Capital redemption reserve | 8 |  | 80 |  | 80
Profit and loss account | 8 |  | 1,909,601 |  | 2,056,836
|  |  | 1,910,601 |  | 2,057,836
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr N A V Adams
Director
Date: 17 June 2026
The notes on pages 6 to 10 form part of these financial statements. Page 4
SENSE MARKETING SERVICES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 920 | 80 | 1,844,913 | 1,845,913
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 211,923 | 211,923
Total comprehensive income for the year | - | - | 211,923 | 211,923
At 1 January 2025 | 920 | 80 | 2,056,836 | 2,057,836
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (147,235) | (147,235)
Total comprehensive income for the year | - | - | (147,235) | (147,235)
At 31 December 2025 | 920 | 80 | 1,909,601 | 1,910,601
| The notes on pages 6 to 10 form part of these financial statements.
Page 5
SENSE MARKETING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Sense Marketing Services Limited is a private company, limited by shares, registered in England and Wales. Its registered address is 10 Queen Street Place, London, EC4R 1AG. Its principle place of business is 5th Floor, Century House, 100 Oxford Street, London, W1D 1LN. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 6
SENSE MARKETING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Current taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% straight line
| 2.7 | Debtors
Short-term 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.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the 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.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Page 7
SENSE MARKETING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 20 (2024 - 20).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 423,577
| Additions | 16,737
| Disposals | (381,109)
| At 31 December 2025 | 59,205
| Depreciation |
| At 1 January 2025 | 397,584
| Charge for the year on owned assets | 14,780
| Disposals | (381,109)
| At 31 December 2025 | 31,255
| Net book value |
| At 31 December 2025 | 27,950
| At 31 December 2024 | 25,993
Page 8
SENSE MARKETING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 656,051 | 414,426
| Amounts owed by group undertakings | 662,872 | 474,422
| Other debtors | 374,745 | 410,143
| Prepayments and accrued income | 35,332 | 38,151
| Corporation tax repayable | 47,552 | -
|  | 1,776,552 | 1,337,142
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 850,153 | 1,768,555
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 101,987 | 337,846
| Amounts owed to group undertakings | 500,000 | 500,000
| Corporation tax payable | - | 67,872
| Other taxation and social security | 94,864 | 43,375
| Other creditors | 31,939 | 31,877
| Accruals and deferred income | 15,264 | 92,884
|  | 744,054 | 1,073,854
8. | Reserves
Capital redemption reserve The captial redemption reserve is a non-distributable reserve which represents paid up share capital. Profit and loss account Profit and loss account includes all curent and prior period retained profits and losses. Page 9
SENSE MARKETING SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Related party transactions
| At the balance sheet date, the company was owed by £26,159 (2024: £26,159) Event Warehousing and Logistics Limited, a company under common control.
The company was owed £662,872 (2024: £474,422) by Sense New York Inc, a company under common control. The company owed £500,000 (2024: £500,000) to Sense Holding Group Limited, its immediate parent company, and £1,175 (2024: £1,175) to a group shareholder. The above balances are interest free and are repayable on demand.
10. | Controlling party
The intermediate holding company is Sense Holding Group Limited. The ultimate parent company is Sense Topco Limited, a company registered in England and Wales, their registered office is 10 Queen Street Place, London, United Kingdom, EC4R 1AG.
Page 10