Sensus Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 9373306

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		309		412

			309		412
CURRENT ASSETS
Debtors	5	76,803		120,348
Cash at bank and in hand		193,391		110,517

		270,194		230,865
Creditors: Amounts Falling Due Within One Year	6	(93,365 )		(81,998 )

NET CURRENT ASSETS (LIABILITIES)			176,829		148,867

TOTAL ASSETS LESS CURRENT LIABILITIES			177,138		149,279

NET ASSETS			177,138		149,279

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			176,938		149,079

SHAREHOLDERS' FUNDS			177,138		149,279

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Sensus Consulting Limited

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven McDonald

Director

25/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sensus Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9373306 . The registered office is 38 Frogmore Park Drive, Camberley, GU17 0PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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 is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% of written down value

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 February 2025	978

As at 31 January 2026	978

...CONTINUED

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Sensus Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	566
Provided during the period	103

As at 31 January 2026	669

Net Book Value
As at 31 January 2026	309

As at 1 February 2025	412

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	76,803	55,378
Other debtors	-	16,394
Director's loan account	-	48,576

	76,803	120,348

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	271	389
Corporation tax	65,806	58,689
VAT	25,788	22,920
Accruals and deferred income	1,500	-

	93,365	81,998

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
200 Ordinary Shares of £ 1 each	200	200

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Steven McDonald	48,576	2,216	50,792	-	-

The above loan was unsecured and repayable on demand. Interest has been paid at market rates.

9. Ultimate Controlling Party

The company is jointly controlled by S Macdonald, the director, and A Macdonald by virtue of their equal ownership of the entire issued share capital of the company.

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