REGISTERED NUMBER: 14007192 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Presentient Technologies Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T A Milnes Coates

D V Nicolau

REGISTERED OFFICE:

C/O Dragon Argent Limited

63 Bermondsey Street

London

SE1 3XF

REGISTERED NUMBER:

14007192 (England and Wales)

ACCOUNTANTS:

Dragon Argent Limited

63 Bermondsey Street

London

SE1 3XF

FIXED ASSETS

Tangible assets

4

3,711

885

CURRENT ASSETS

Debtors

5

67,159

43,292

Cash at bank

2,102,591

451

2,169,750

43,743

CREDITORS

Amounts falling due within one year

6

147,330

87,865

NET CURRENT ASSETS/(LIABILITIES)

2,022,420

(44,122

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,026,131

(43,237

)

CAPITAL AND RESERVES

Called up share capital

176

130

Share premium

2,802,099

439,772

Retained earnings

(776,144

)

(483,139

)

2,026,131

(43,237

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 6 August 2026 and were signed on its behalf by:

T A Milnes Coates - Director

1.	STATUTORY INFORMATION

Presentient 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 (£).

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 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

Tangible fixed assets are are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 cost

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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

3,043

Additions

4,230

At 31 March 2026

7,273

DEPRECIATION

At 1 April 2025

2,158

Charge for year

1,404

At 31 March 2026

3,562

NET BOOK VALUE

At 31 March 2026

3,711

At 31 March 2025

885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

67,159

43,292

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

54,936

5,153

Taxation and social security

60,534

6,901

Other creditors

31,860

75,811

147,330

87,865

7.	RELATED PARTY DISCLOSURES

Included in other creditors due within one year is an amount of £30,078 (2025: £66,258) owed from the company to a director. Additionally, included in other debtors due within one year is an amount of £37,985 (2025: £27,235) owed from the director to the company.The loans are interest free and repayable on demand.