REGISTERED NUMBER: 11955724 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

CITISENSE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr C C Constantinides

REGISTERED OFFICE:

4th Floor

86-90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

11955724 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

4

808,256

494,852

CURRENT ASSETS

Debtors

5

1,661,955

1,399,818

Cash at bank

144,534

275,108

1,806,489

1,674,926

CREDITORS

Amounts falling due within one year

6

1,214,271

1,378,619

NET CURRENT ASSETS

592,218

296,307

TOTAL ASSETS LESS CURRENT LIABILITIES

1,400,474

791,159

CREDITORS

Amounts falling due after more than one year

7

1,041,141

498,775

NET ASSETS

359,333

292,384

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

359,233

292,284

SHAREHOLDERS' FUNDS

359,333

292,384

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 10 September 2026 and were signed by:

Mr C C Constantinides - Director

1.	STATUTORY INFORMATION

Citisense 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.

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

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 45 (2025 - 42 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2025

90,480

439,035

424,429

953,944

Additions

-

129,000

450,164

579,164

Disposals

-

(128,200

)

-

(128,200

)

At 31 July 2026

90,480

439,835

874,593

1,404,908

DEPRECIATION

At 1 August 2025

37,658

210,157

211,277

459,092

Charge for year

13,204

79,330

132,663

225,197

Eliminated on disposal

-

(87,637

)

-

(87,637

)

At 31 July 2026

50,862

201,850

343,940

596,652

NET BOOK VALUE

At 31 July 2026

39,618

237,985

530,653

808,256

At 31 July 2025

52,822

228,878

213,152

494,852

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

589,815

364,078

Amounts owed by group undertakings

378,331

360,541

Other debtors

693,809

675,199

1,661,955

1,399,818

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

198,149

147,710

Hire purchase contracts

22,788

100,451

Trade creditors

481,313

452,083

Amounts owed to group undertakings

148,637

153,447

Taxation and social security

295,540

420,770

Other creditors

67,844

104,158

1,214,271

1,378,619

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

851,330

389,207

Hire purchase contracts

189,811

109,568

1,041,141

498,775

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

234,872

2,736

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

Mr C C Constantinides

Balance outstanding at start of year

84,500

-

Amounts advanced

147,834

84,500

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

232,334

84,500

Interest, at the official rate, amounting to £5,464 (2025: £2,230) was charged on the overdrawn loan account.

9.	ULTIMATE CONTROLLING PARTY