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Registered Number: 04507223
England and Wales

 

 

 

CYBERTRONICS-UK LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Director Mr S Nijjar
Registered Number 04507223
Registered Office 1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
Accountants Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 December 2023.
Principal activities
Principal activity of the company during the financial year was that of the repair and resale of computer hardware equipment.
Director
The director who served the company throughout the year was as follows:
Mr S Nijjar
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Mr S Nijjar
Director

Date approved: 06 August 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Cybertronics-UK Limited for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cybertronics-UK Limited for the year ended 31 December 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Cybertronics-UK Limited, as a body, in accordance with the terms of our engagement letter dated 09 May 2024 Our work has been undertaken solely to prepare for your approval the accounts of Cybertronics-UK Limited and state those matters that we have agreed to state to the Board of Directors of Cybertronics-UK Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cybertronics-UK Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cybertronics-UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Cybertronics-UK Limited. You consider that Cybertronics-UK Limited 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 accounts of Cybertronics-UK Limited. 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 accounts
31 December 2023



....................................................
Dove Marsh & Jones
1 Andromeda House
Calleva Park
Aldermaston
Berkshire
RG7 8AP
06 August 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 40,032    1,316 
40,032    1,316 
Current assets      
Stocks 4 7,993    10,343 
Debtors 5 38,353    21,544 
Cash at bank and in hand 19,681    75,066 
66,027    106,953 
Creditors: amount falling due within one year 6 (41,668)   (47,827)
Net current assets 24,359    59,126 
 
Total assets less current liabilities 64,391    60,442 
Creditors: amount falling due after more than one year 7 (41,770)   (12,083)
Net assets 22,621    48,359 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 22,521    48,259 
Shareholders' funds 22,621    48,359 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 06 August 2024 and were signed by:


-------------------------------
Mr S Nijjar
Director
4
General Information
Cybertronics-UK Limited is a private company, limited by shares, registered in England and Wales, registration number 04507223, registration address 1 Andromeda House, Calleva Park, Aldermaston, Berkshire, RG7 8AP. The trading address of the company is Unit 4D Beenhams Grange Business Park, Grange Lane, Nr Reading, Berkshire, RG7 5PP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2023 34,983      3,995    1,890    40,868 
Additions   51,940        51,940 
Disposals        
At 31 December 2023 34,983    51,940    3,995    1,890    92,808 
Depreciation
At 01 January 2023 34,137      3,525    1,890    39,552 
Charge for year 169    12,985    70      13,224 
On disposals        
At 31 December 2023 34,306    12,985    3,595    1,890    52,776 
Net book values
Closing balance as at 31 December 2023 677    38,955    400      40,032 
Opening balance as at 01 January 2023 846      470      1,316 


4.

Stocks

2023
£
  2022
£
Stocks 7,993    10,343 
7,993    10,343 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 31,675    13,917 
Prepayments & Accrued Income 678    1,627 
Other Debtors 6,000    6,000 
38,353    21,544 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 8,560    6,571 
Bank Loans & Overdrafts 5,000    5,000 
Corporation Tax 12,776    22,776 
PAYE & Social Security 46    156 
Accrued Expenses 3,950    3,740 
Obligations under HP/Financial Leases 4,716   
Directors' Current Accounts 555    1,268 
VAT 6,065    8,316 
41,668    47,827 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 7,083    12,083 
Obligations Under HP/Financial Leases 34,687   
41,770    12,083 

5