2023-07-012024-06-302024-06-30false10436037CYBER PRISM LIMITED2024-09-04iso4217:GBPxbrli:pure104360372023-07-01104360372024-06-30104360372023-07-012024-06-30104360372022-07-01104360372023-06-30104360372022-07-012023-06-3010436037bus:SmallEntities2023-07-012024-06-3010436037bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3010436037bus:FullAccounts2023-07-012024-06-3010436037bus:PrivateLimitedCompanyLtd2023-07-012024-06-3010436037core:WithinOneYear2024-06-3010436037core:AfterOneYear2024-06-3010436037core:WithinOneYear2023-06-3010436037core:AfterOneYear2023-06-3010436037core:ShareCapital2024-06-3010436037core:SharePremium2024-06-3010436037core:RevaluationReserve2024-06-3010436037core:OtherReservesSubtotal2024-06-3010436037core:RetainedEarningsAccumulatedLosses2024-06-3010436037core:ShareCapital2023-06-3010436037core:SharePremium2023-06-3010436037core:RevaluationReserve2023-06-3010436037core:OtherReservesSubtotal2023-06-3010436037core:RetainedEarningsAccumulatedLosses2023-06-3010436037core:LandBuildings2024-06-3010436037core:PlantMachinery2024-06-3010436037core:Vehicles2024-06-3010436037core:FurnitureFittings2024-06-3010436037core:OfficeEquipment2024-06-3010436037core:NetGoodwill2024-06-3010436037core:IntangibleAssetsOtherThanGoodwill2024-06-3010436037core:ListedExchangeTraded2024-06-3010436037core:UnlistedNon-exchangeTraded2024-06-3010436037core:LandBuildings2023-06-3010436037core:PlantMachinery2023-06-3010436037core:Vehicles2023-06-3010436037core:FurnitureFittings2023-06-3010436037core:OfficeEquipment2023-06-3010436037core:NetGoodwill2023-06-3010436037core:IntangibleAssetsOtherThanGoodwill2023-06-3010436037core:ListedExchangeTraded2023-06-3010436037core:UnlistedNon-exchangeTraded2023-06-3010436037core:LandBuildings2023-07-012024-06-3010436037core:PlantMachinery2023-07-012024-06-3010436037core:Vehicles2023-07-012024-06-3010436037core:FurnitureFittings2023-07-012024-06-3010436037core:OfficeEquipment2023-07-012024-06-3010436037core:NetGoodwill2023-07-012024-06-3010436037core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3010436037core:ListedExchangeTraded2023-07-012024-06-3010436037core:UnlistedNon-exchangeTraded2023-07-012024-06-3010436037core:MoreThanFiveYears2023-07-012024-06-3010436037core:Non-currentFinancialInstruments2024-06-3010436037core:Non-currentFinancialInstruments2023-06-3010436037dpl:CostSales2023-07-012024-06-3010436037dpl:DistributionCosts2023-07-012024-06-3010436037core:LandBuildings2023-07-012024-06-3010436037core:PlantMachinery2023-07-012024-06-3010436037core:Vehicles2023-07-012024-06-3010436037core:FurnitureFittings2023-07-012024-06-3010436037core:OfficeEquipment2023-07-012024-06-3010436037dpl:AdministrativeExpenses2023-07-012024-06-3010436037core:NetGoodwill2023-07-012024-06-3010436037core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3010436037dpl:GroupUndertakings2023-07-012024-06-3010436037dpl:ParticipatingInterests2023-07-012024-06-3010436037dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3010436037core:ListedExchangeTraded2023-07-012024-06-3010436037dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3010436037core:UnlistedNon-exchangeTraded2023-07-012024-06-3010436037dpl:CostSales2022-07-012023-06-3010436037dpl:DistributionCosts2022-07-012023-06-3010436037core:LandBuildings2022-07-012023-06-3010436037core:PlantMachinery2022-07-012023-06-3010436037core:Vehicles2022-07-012023-06-3010436037core:FurnitureFittings2022-07-012023-06-3010436037core:OfficeEquipment2022-07-012023-06-3010436037dpl:AdministrativeExpenses2022-07-012023-06-3010436037core:NetGoodwill2022-07-012023-06-3010436037core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3010436037dpl:GroupUndertakings2022-07-012023-06-3010436037dpl:ParticipatingInterests2022-07-012023-06-3010436037dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3010436037core:ListedExchangeTraded2022-07-012023-06-3010436037dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3010436037core:UnlistedNon-exchangeTraded2022-07-012023-06-3010436037core:NetGoodwill2024-06-3010436037core:IntangibleAssetsOtherThanGoodwill2024-06-3010436037core:LandBuildings2024-06-3010436037core:PlantMachinery2024-06-3010436037core:Vehicles2024-06-3010436037core:FurnitureFittings2024-06-3010436037core:OfficeEquipment2024-06-3010436037core:AfterOneYear2024-06-3010436037core:WithinOneYear2024-06-3010436037core:ListedExchangeTraded2024-06-3010436037core:UnlistedNon-exchangeTraded2024-06-3010436037core:ShareCapital2024-06-3010436037core:SharePremium2024-06-3010436037core:RevaluationReserve2024-06-3010436037core:OtherReservesSubtotal2024-06-3010436037core:RetainedEarningsAccumulatedLosses2024-06-3010436037core:NetGoodwill2023-06-3010436037core:IntangibleAssetsOtherThanGoodwill2023-06-3010436037core:LandBuildings2023-06-3010436037core:PlantMachinery2023-06-3010436037core:Vehicles2023-06-3010436037core:FurnitureFittings2023-06-3010436037core:OfficeEquipment2023-06-3010436037core:AfterOneYear2023-06-3010436037core:WithinOneYear2023-06-3010436037core:ListedExch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CYBER PRISM LIMITED

Registered Number
10436037
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

CYBER PRISM LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

ALLUM, Stephen Mark, Dr
CHAPPELL, Keith Malcolm
GRIFFITHS, Christopher Edwin
KING, Robin Andrew
SMITH, Martin Linn

Registered Address

1 Plato Place
72-74 St Dionis Road
London
SW6 4TU

Registered Number

10436037 (England and Wales)
CYBER PRISM LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets345,000-
Tangible assets46,9834,004
51,9834,004
Current assets
Debtors283,38533,874
Cash at bank and on hand816,14798,631
1,099,532132,505
Creditors amounts falling due within one year5(378,658)(71,842)
Net current assets (liabilities)720,87460,663
Total assets less current liabilities772,85764,667
Creditors amounts falling due after one year6(23,671)(33,639)
Provisions for liabilities7(12,996)-
Net assets736,19031,028
Capital and reserves
Called up share capital1,7501,750
Profit and loss account734,44029,278
Shareholders' funds736,19031,028
The financial statements were approved and authorised for issue by the Board of Directors on 4 September 2024, and are signed on its behalf by:
SMITH, Martin Linn
Director
Registered Company No. 10436037
CYBER PRISM LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods
Turnover policy
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 products and from the rendering of services.
Revenue from rendering of services
Revenue 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.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Internally generated software is amortised over 10 years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment4
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year94
3.Intangible assets

Other

Total

££
Cost or valuation
Additions50,00050,000
At 30 June 2450,00050,000
Amortisation and impairment
Charge for year5,0005,000
At 30 June 245,0005,000
Net book value
At 30 June 2445,00045,000
At 30 June 23--
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 236,4676,467
Additions6,1276,127
At 30 June 2412,59412,594
Depreciation and impairment
At 01 July 232,4632,463
Charge for year3,1483,148
At 30 June 245,6115,611
Net book value
At 30 June 246,9836,983
At 30 June 234,0044,004
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables31,78235,065
Taxation and social security255,41935,111
Other creditors417271
Accrued liabilities and deferred income91,0401,395
Total378,65871,842
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts23,67133,639
Total23,67133,639
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)12,996-
Total12,996-