REGISTERED NUMBER: 07130916 (England and Wales)

SENSOR (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Jonathan Sam Crowther

Mrs Sarah Louise Crowther

Vladimir Nosko

SECRETARY:

Sarah Louise Crowther

REGISTERED OFFICE:

The Loft Preese Hall Farm

Weeton, Preston

Preston

Lanchashire

PR4 3HT

REGISTERED NUMBER:

07130916 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

158,235

155,001

CURRENT ASSETS

Stocks

407,892

-

Debtors

5

366,255

412,047

Cash at bank

391,057

770,728

1,165,204

1,182,775

CREDITORS

Amounts falling due within one year

6

383,069

440,139

NET CURRENT ASSETS

782,135

742,636

TOTAL ASSETS LESS CURRENT LIABILITIES

940,370

897,637

CREDITORS

Amounts falling due after more than one year

7

64,066

57,500

NET ASSETS

876,304

840,137

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

876,303

840,136

SHAREHOLDERS' FUNDS

876,304

840,137

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 July 2026 and were signed on its behalf by:

Jonathan Sam Crowther - Director

1.	STATUTORY INFORMATION

Sensor (UK) 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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax. Sales are recognised on the dispatch of goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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 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 balance sheet 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Long term contracts

Profit on long term contracts is taken as the work is carried out, provided the final outcome can be assessed with reasonable certainty. The profit included is calculated to reflect the proportion of work carried out by the year end, by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs incurred to date bear to total expected costs for that contract. Revenue derived from variations on contracts is recognised only when they have been accepted by customers. Full provision for losses on all contracts are made in the year in which they are first foreseen. Amounts recoverable on contracts are included in debtors. Excess payments on account are included in other creditors. Costs of remedial work after contract completion is recognised as incurred.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised costing using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

45,065

4,069

175,011

10,524

234,669

Additions

-

1,126

71,667

2,592

75,385

At 31 December 2025

45,065

5,195

246,678

13,116

310,054

DEPRECIATION

At 1 July 2024

14,613

3,378

51,153

10,524

79,668

Charge for period

15,164

487

55,788

712

72,151

At 31 December 2025

29,777

3,865

106,941

11,236

151,819

NET BOOK VALUE

At 31 December 2025

15,288

1,330

139,737

1,880

158,235

At 30 June 2024

30,452

691

123,858

-

155,001

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

71,667

At 31 December 2025

71,667

DEPRECIATION

Charge for period

1,493

At 31 December 2025

1,493

NET BOOK VALUE

At 31 December 2025

70,174

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

51,759

226,853

Other debtors

71,988

42,934

Directors' current accounts

216,420

126,403

Corporation tax

-

13,903

Prepayments and accrued income

26,088

1,954

366,255

412,047

Directors' current account balances are interest free and repayable on demand.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

30,000

68,685

Hire purchase contracts (see note 8)

4,708

-

Trade creditors

129,516

79,641

VAT

29,767

82,454

Other creditors

-

6,104

Directors' current accounts

859

859

Accruals and deferred income

188,219

202,396

383,069

440,139

Directors' current account balances are interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

12,500

30,000

Bank loans - 2-5 years

-

27,500

Hire purchase contracts (see note 8)

51,566

-

64,066

57,500

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

4,708

-

Between one and five years

51,566

-

56,274

-

Non-cancellable

operating leases

2025

2024

£

£

Within one year

17,000

25,596

Between one and five years

-

1,433

17,000

27,029

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

42,500

87,500

Hire purchase contracts

56,274

-

98,774

87,500

Hire purchase contracts are secured on the underlying assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.	RELATED PARTY DISCLOSURES

At the balance sheet date the directors owed £215,560 (2024: £125,544). This balance was interest free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Jonathan Sam Crowther.