Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-301582023-10-01falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11551941 2023-10-01 2024-09-30 11551941 2022-10-01 2023-09-30 11551941 2024-09-30 11551941 2023-09-30 11551941 c:Director1 2023-10-01 2024-09-30 11551941 d:FurnitureFittings 2023-10-01 2024-09-30 11551941 d:OfficeEquipment 2023-10-01 2024-09-30 11551941 d:OfficeEquipment 2024-09-30 11551941 d:OfficeEquipment 2023-09-30 11551941 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11551941 d:CurrentFinancialInstruments 2024-09-30 11551941 d:CurrentFinancialInstruments 2023-09-30 11551941 d:Non-currentFinancialInstruments 2024-09-30 11551941 d:Non-currentFinancialInstruments 2023-09-30 11551941 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11551941 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 11551941 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 11551941 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 11551941 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 11551941 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 11551941 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 11551941 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 11551941 d:ShareCapital 2024-09-30 11551941 d:ShareCapital 2023-09-30 11551941 d:RetainedEarningsAccumulatedLosses 2024-09-30 11551941 d:RetainedEarningsAccumulatedLosses 2023-09-30 11551941 c:FRS102 2023-10-01 2024-09-30 11551941 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11551941 c:FullAccounts 2023-10-01 2024-09-30 11551941 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11551941 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 11551941







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


AMR CYBERSECURITY LTD






































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AMR CYBERSECURITY LTD
REGISTERED NUMBER:11551941



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
17,980
11,422

  
17,980
11,422

Current assets
  

Debtors: amounts falling due within one year
 5 
432,660
334,972

Cash at bank and in hand
  
288,700
211,324

  
721,360
546,296

Creditors: amounts falling due within one year
 6 
(320,089)
(237,553)

Net current assets
  
 
 
401,271
 
 
308,743

Total assets less current liabilities
  
419,251
320,165

Creditors: amounts falling due after more than one year
 7 
(8,750)
(16,250)

  

Net assets
  
410,501
303,915


Capital and reserves
  

Called up share capital 
  
60
60

Profit and loss account
  
410,441
303,855

  
410,501
303,915


Page 1

 


AMR CYBERSECURITY LTD
REGISTERED NUMBER:11551941


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 statement of income and retained earnings 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: 

M R Walsham
Director

Date: 29 November 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


AMR CYBERSECURITY LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

AMR Cybersecurity Ltd is a private company limited by shares, incorporated in England and Wales, company registration number 11551941. The registered office and principal place of business addresses are disclosed on the company information page.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 


AMR CYBERSECURITY LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.

 
2.7

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:

Fixtures and fittings
-
4 years
Office equipment
-
3 years

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 


AMR CYBERSECURITY LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2023 - 8).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
21,484


Additions
14,230



At 30 September 2024

35,714



Depreciation


At 1 October 2023
10,062


Charge for the year on owned assets
7,672



At 30 September 2024

17,734



Net book value



At 30 September 2024
17,980



At 30 September 2023
11,422


5.


Debtors

2024
2023
£
£


Trade debtors
344,758
265,907

Other debtors
5,000
10,000

Prepayments and accrued income
82,902
59,065

432,660
334,972


Page 5

 


AMR CYBERSECURITY LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
7,500
7,500

Trade creditors
16,577
28,593

Corporation tax
110,997
75,174

Other taxation and social security
148,798
93,836

Other creditors
8,852
5,524

Accruals and deferred income
27,365
26,926

320,089
237,553



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,750
16,250

8,750
16,250



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
7,500
7,500


7,500
7,500

Amounts falling due 1-2 years

Bank loans
7,500
7,500


7,500
7,500

Amounts falling due 2-5 years

Bank loans
1,250
8,750


1,250
8,750


16,250
23,750


Page 6

 


AMR CYBERSECURITY LTD
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Transactions with directors

As at 30 September 2024, within other debtors there is a balance owed from the director B Xiaoguang of £5,000 (2023 - £10,000) to the company. During the year there were advances of £5,000 and repayments of £10,000.

 
Page 7