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REGISTERED NUMBER: 07783101 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023

FOR

ARCULUS CYBER SECURITY LIMITED

PREVIOUSLY KNOWN AS
LIVTECH SOLUTIONS LIMITED

ARCULUS CYBER SECURITY LIMITED (REGISTERED NUMBER: 07783101)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARCULUS CYBER SECURITY LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023







DIRECTORS: P Ellis
A J France
Ms C M Downie





SECRETARIES: Mrs G Ellis
Mrs S C France





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 07783101 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

ARCULUS CYBER SECURITY LIMITED (REGISTERED NUMBER: 07783101)

BALANCE SHEET
31 MARCH 2023

2023 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 - 2,564
Investments 4 150 -
150 2,564

CURRENT ASSETS
Debtors 5 324,083 43,966
Cash at bank 528,216 338,432
852,299 382,398
CREDITORS
Amounts falling due within one year 6 731,938 98,880
NET CURRENT ASSETS 120,361 283,518
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,511

286,082

PROVISIONS FOR LIABILITIES - 487
NET ASSETS 120,511 285,595

CAPITAL AND RESERVES
Called up share capital 152 2
Retained earnings 120,359 285,593
SHAREHOLDERS' FUNDS 120,511 285,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2023 and were signed on its behalf by:




P Ellis - Director


ARCULUS CYBER SECURITY LIMITED (REGISTERED NUMBER: 07783101)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023

1. 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents sales of services net of VAT. Turnover is recognised at the point the customer is entitled to consideration.

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.
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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 period 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2021 - 2 ) .

ARCULUS CYBER SECURITY LIMITED (REGISTERED NUMBER: 07783101)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023

3. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2021 458 9,741 10,199
Disposals - (9,741 ) (9,741 )
At 31 March 2023 458 - 458
DEPRECIATION
At 1 October 2021 230 7,405 7,635
Charge for period 228 2,336 2,564
Eliminated on disposal - (9,741 ) (9,741 )
At 31 March 2023 458 - 458
NET BOOK VALUE
At 31 March 2023 - - -
At 30 September 2021 228 2,336 2,564

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 150
At 31 March 2023 150
NET BOOK VALUE
At 31 March 2023 150

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Amounts owed by group undertakings 4,276 4,276
VAT 73,167 -
Accruals 246,640 39,690
324,083 43,966

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2021
£    £   
Trade creditors 522,746 4,950
Amounts owed to group undertakings 200,000 -
Tax 8,977 30,878
VAT - 14,653
Directors' loan accounts - 614
Accrued expenses 215 47,785
731,938 98,880

ARCULUS CYBER SECURITY LIMITED (REGISTERED NUMBER: 07783101)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2021 TO 31 MARCH 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period, P Ellis was repaid his loan to the company. As at 31 March 2023, the company owed him £nil (2021: £614).

The opening balance represented the maximum amount outstanding during the year and loan was interest free and repayable on demand.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors.

This was by virtue of their 80% holding of the issued share capital.