Sentinel Business IT Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05991134 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Sentinel Business IT Ltd

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

4

to

6

Directors:

L J Hall

M Richardson

H C Porter

Registered office:

The Old Hangar

Elton Road

Sibson

Peterborough

Cambs

PE8 6NE

Registered number:

05991134 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sentinel Business IT Ltd for the year ended 30 June 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sentinel Business IT Ltd, as a body, in accordance with the terms of our engagement letter dated 10 March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Sentinel Business IT Ltd and state those matters that we have agreed to state to the Board of Directors of Sentinel Business IT Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sentinel Business IT Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sentinel Business IT Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sentinel Business IT Ltd. You consider that Sentinel Business IT Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sentinel Business IT Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

18 November 2025

Current assets

Debtors

7

300,109

121,467

Cash at bank

309,660

1,492,737

609,769

1,614,204

Creditors

Amounts falling due within one year

8

70,104

1,112,969

Net current assets

539,665

501,235

Total assets less current liabilities

539,665

501,235

Capital and reserves

Called up share capital

9

100

Retained earnings

539,565

501,135

Shareholders' funds

539,665

501,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 18 November 2025 and were signed on its behalf by:

M Richardson - Director

1.	Statutory information

Sentinel Business IT 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on a straight line basis

Taxation

Taxation for the year 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 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.

4.	Employees and directors

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

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 July 2024

and 30 June 2025

34,900

Amortisation

At 1 July 2024

and 30 June 2025

34,900

Net book value

At 30 June 2025

-

At 30 June 2024

-

6.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 July 2024

and 30 June 2025

17,949

Depreciation

At 1 July 2024

and 30 June 2025

17,949

Net book value

At 30 June 2025

-

7.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

96,051

120,691

Amounts owed by group undertakings

203,163

-

Other debtors

895

776

300,109

121,467

8.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

26,903

32,951

Amounts owed to group undertakings

-

1,009,922

Taxation and social security

41,276

68,276

Other creditors

1,925

1,820

70,104

1,112,969

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

10.	Related party disclosures

During the year the company entered into the following transactions with related parties:

The company entered into transactions with DSM (GB) Limited, a fellow group company. The company was charged work done amounting to £556,915 (2024 £531,999). The total amount due from DSM (GB) Limited at the year end was £203,163 (Amount due to in 2024 £1,009,922).

All transactions with related parties were on normal commercial terms and at arms length.