Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-013falseNo description of principal activity4falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13407008 2022-04-01 2023-03-31 13407008 2021-05-18 2022-03-31 13407008 2023-03-31 13407008 2022-03-31 13407008 c:Director1 2022-04-01 2023-03-31 13407008 d:ComputerEquipment 2022-04-01 2023-03-31 13407008 d:ComputerEquipment 2023-03-31 13407008 d:ComputerEquipment 2022-03-31 13407008 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 13407008 d:CurrentFinancialInstruments 2023-03-31 13407008 d:CurrentFinancialInstruments 2022-03-31 13407008 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13407008 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 13407008 d:RetainedEarningsAccumulatedLosses 2023-03-31 13407008 d:RetainedEarningsAccumulatedLosses 2022-03-31 13407008 c:FRS102 2022-04-01 2023-03-31 13407008 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 13407008 c:FullAccounts 2022-04-01 2023-03-31 13407008 c:CompanyLimitedByGuarantee 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 13407008










THE EASTERN CYBER RESILIENCE CENTRE LIMITED
(A Company Limited by Guarantee)








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
THE EASTERN CYBER RESILIENCE CENTRE LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 13407008

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,170
2,591

  
4,170
2,591

Current assets
  

Debtors: amounts falling due within one year
 5 
13,919
23,966

Cash at bank and in hand
  
22,280
24,983

  
36,199
48,949

Creditors: amounts falling due within one year
 6 
(12,993)
(35,640)

Net current assets
  
 
 
23,206
 
 
13,309

Total assets less current liabilities
  
27,376
15,900

  

Net assets
  
27,376
15,900


Capital and reserves
  

Profit and loss account
  
27,376
15,900

  
27,376
15,900


Page 1

 
THE EASTERN CYBER RESILIENCE CENTRE LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 13407008
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
P Lopez
Director

Date: 10 November 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THE EASTERN CYBER RESILIENCE CENTRE LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

The Eastern Cyber Resilience Centre Limited is a company limited by guarantee and incorporated in England and Wales, registration number 13407008. The registered office is 1 Claydon Business Park, Great Blakenham, Ipswich, Suffolk, United Kingdom, IP6 0NL.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preperation of these financial statements are set out below. These polcies have been consistently applied to all years presented unless otherwise stated. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
THE EASTERN CYBER RESILIENCE CENTRE LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%
straight line

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

  
2.8

Police grant income

Other operating income consists of grant support from Bedfordshire police force. The income relates to costs incurred in the period. 

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recongnition of financial assets and libilities like trade and other debtors and creditors, loans from banks and other third parties, loan to related parties and investments in ordinary shares.

Page 4

 
THE EASTERN CYBER RESILIENCE CENTRE LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 3).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 April 2022
3,193


Additions
2,947



At 31 March 2023

6,140



Depreciation


At 1 April 2022
602


Charge for the year on owned assets
1,368



At 31 March 2023

1,970



Net book value



At 31 March 2023
4,170



At 31 March 2022
2,591


5.


Debtors

2023
2022
£
£


Trade debtors
3,324
10,000

Prepayments and accrued income
10,595
13,966

13,919
23,966


Page 5

 
THE EASTERN CYBER RESILIENCE CENTRE LIMITED

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,843
4,263

Corporation tax
2,114
2,897

Accruals and deferred income
8,036
28,480

12,993
35,640




7.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

 
Page 6