REGISTERED NUMBER: 13225936 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

TELSENSE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Hoggatt

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

13225936 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Intangible assets

4

90

105

Tangible assets

5

2,150

1,900

2,240

2,005

CURRENT ASSETS

Debtors

6

40

18

Cash at bank

705

748

745

766

CREDITORS

Amounts falling due within one year

7

18,109

15,009

NET CURRENT LIABILITIES

(17,364

)

(14,243

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(15,124

)

(12,238

)

PROVISIONS FOR LIABILITIES

8

-

380

NET LIABILITIES

(15,124

)

(12,618

)

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

(15,226

)

(12,720

)

SHAREHOLDERS' FUNDS

(15,124

)

(12,618

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 August 2026 and were signed by:

D Hoggatt - Director

1.	STATUTORY INFORMATION

Telsense 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% 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 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2025

and 31 December 2025

170

AMORTISATION

At 1 January 2025

65

Amortisation for year

15

At 31 December 2025

80

NET BOOK VALUE

At 31 December 2025

90

At 31 December 2024

105

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

-

668

2,352

3,020

Additions

697

-

-

697

At 31 December 2025

697

668

2,352

3,717

DEPRECIATION

At 1 January 2025

-

333

787

1,120

Charge for year

67

67

313

447

At 31 December 2025

67

400

1,100

1,567

NET BOOK VALUE

At 31 December 2025

630

268

1,252

2,150

At 31 December 2024

-

335

1,565

1,900

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

40

18

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' loan accounts

17,509

14,409

Accrued expenses

600

600

18,109

15,009

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

380

Deferred

tax

£

Balance at 1 January 2025

380

Accelerated capital allowances

(380

)

Balance at 31 December 2025

-

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party as the shareholding is equally split among shareholders.