Sentry Secure Intelligence System Limited


Directors	Mr L Fella
	Mr C Nriapia


Registered Address	The Knowledge Exchange 148 Rose Bowl
	Portland Crescent
	Leeds
	LS1 3HB


Registered Number	08804805 (England and Wales)

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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 obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

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 obligation. 

Contributions to defined contribution plans are expensed in the period to which they relate.  Amounts not paid are shown in other creditors in the Statement of Financial Position.  The assets of the plan are held separately from the company in independently administered funds.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 

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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Research and development
	In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. 

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

	Development costs
	Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Capitalised development costs are stated at cost less accumulated amortisation and accumulated impairment losses (cost model). Amortisation is recognised using the straight-line basis over a period of 10 years and results in the carrying amount being expensed in the income statement over the estimated useful life.

Development costs

Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. Capitalised development costs are stated at cost less accumulated amortisation and accumulated impairment losses (cost model).  Amortisation is recognised using the straight-line basis over a period of 10 years and results in the carrying amount being expensed in the income statement over the estimated useful life.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 September 24	213,957	213,957
Additions	111,682	111,682
At 31 August 25	325,639	325,639
Amortisation and impairment
At 01 September 24	31,687	31,687
Charge for year	32,565	32,565
At 31 August 25	64,252	64,252
Net book value
At 31 August 25	261,387	261,387
At 31 August 24	182,270	182,270

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 September 24	18,047	18,047
Additions	1,999	1,999
At 31 August 25	20,046	20,046
Depreciation and impairment
At 01 September 24	16,752	16,752
Charge for year	882	882
At 31 August 25	17,634	17,634
Net book value
At 31 August 25	2,412	2,412
At 31 August 24	1,295	1,295

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,911	7,871
Other debtors	102,180	96,683
Total	108,091	104,554

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,905	8,818
Bank borrowings and overdrafts	6,556	6,556
Taxation and social security	54,943	51,179
Other creditors	1,081	6,153
Accrued liabilities and deferred income	69,643	56,984
Total	153,128	129,690

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,141	5,141
Total	5,141	5,141

8.	Provisions for liabilities
	Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax relates to the intangibles asset.

	2025	2024
	£	£
Net deferred tax liability (asset)	57,573	40,469
Total	57,573	40,469

9.	Directors advances, credits and guarantees
	At 1 September 2024 a director owed the company £30,881. During the year this director was advanced a further £18,052 by the company and repaid the company £24,387. At 31 August 2025 the director owed the company £25,357. The company charged the director interest of £811 using HMRC's official rate of interest for beneficial loan arrangements. At 1 September 2024 another director owed the company £22,103. During the year this director was advanced a further £nil by the company and repaid the company £4,194. At 31 August 2025 the director owed the company £18,531. The company charged the director interest of £622 using HMRC's official rate of interest for beneficial loan arrangements.

Directors advances, credits and guarantees

At 1 September 2024 a director owed the company £30,881. During the year this director was advanced a further £18,052 by the company and repaid the company £24,387. At 31 August 2025 the director owed the company £25,357. The company charged the director interest of £811 using HMRC's official rate of interest for beneficial loan arrangements.

At 1 September 2024 another director owed the company £22,103. During the year this director was advanced a further £nil by the company and repaid the company £4,194. At 31 August 2025 the director owed the company £18,531. The company charged the director interest of £622 using HMRC's official rate of interest for beneficial loan arrangements.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		261,387		182,270
Tangible assets	4		2,412		1,295
			263,799		183,565
Current assets
Debtors	5	108,091		104,554
Cash at bank and on hand		576		1,016
		108,667		105,570
Creditors amounts falling due within one year	6	(153,128)		(129,690)
Net current assets (liabilities)			(44,461)		(24,120)
Total assets less current liabilities			219,338		159,445
Creditors amounts falling due after one year	7		(5,141)		(5,141)
Provisions for liabilities	8		(57,573)		(40,469)
Net assets			156,624		113,835
Capital and reserves
Called up share capital			103		103
Profit and loss account			156,521		113,732
Shareholders' funds			156,624		113,835