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Registration number: 10062547

3P Sense Limited Unaudited Financial Statements for the Year Ended 31 March 2026
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

3P Sense Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 6

3P Sense Limited

Company Information

Director | J W Ndieyira

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

3P Sense Limited

Statement of Financial Position as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 41,194 | 44,319
Current assets |  |  |
Debtors | 5 | 100 | 118
Cash at bank and in hand |  | 420 | 411
|  | 520 | 529
Creditors: Amounts falling due within one year | 6 | (175,003) | (168,478)
Net current liabilities |  | (174,483) | (167,949)
Net liabilities |  | (133,289) | (123,630)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | (133,389) | (123,730)
Total equity |  | (133,289) | (123,630)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of 3P Sense Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 17 August 2026

.........................................

J W Ndieyira

Director

Company registration number: 10062547

3P Sense Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is the production and sale of a prototype medical device.

2 | Accounting policies

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a loss for the year ended 31 March 2026 and had a deficiency of net assets at that date of £133,289.
The company continues to develop a prototype medical device and the company's affairs are simplistic with expenses controllable. COVID-19 delayed matters but the director believes that the company will be able to commence sales within the next few years.
The company funds their working capital requirements through supplier credit and loans from former shareholders. No matters have been drawn to the attention of the director to suggest that this funding will not continue on acceptable terms in the future and the director believes that the company is well placed to manage its business risks successfully.
On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

3P Sense Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Research and development

Research and development expenditure is written off in the period in which it is incurred.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Trademarks, patents and licences | Straight line over the active term of the agreement

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3P Sense Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

4 | Intangible assets

| Trademarks, patents and licences £ | Total £
Cost or valuation
At 1 April 2025 | 89,963 | 89,963
Additions | 669 | 669
At 31 March 2026 | 90,632 | 90,632
Amortisation
At 1 April 2025 | 45,644 | 45,644
Amortisation charge | 3,794 | 3,794
At 31 March 2026 | 49,438 | 49,438
Carrying amount
At 31 March 2026 | 41,194 | 41,194
At 31 March 2025 | 44,319 | 44,319

The director believes that there has been no impairment in the carrying value of intangible assets.

3P Sense Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Debtors

| 2026 £ | 2025 £
Other debtors | 100 | 118
| 100 | 118

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Trade creditors | - | 1,519
Taxation and social security | 8 | -
Other creditors | 174,995 | 166,959
| 175,003 | 168,478