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Registered number: 15306261
Bluehat Cyber Ltd
Unaudited Financial Statements
For the Period 23 November 2023 to 30 November 2024
Hancock & Hastings Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to thedirectors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at period ended 30 November 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Signed
31/12/2024
Hancock & Hastings Limited
ACCA
4 Carlisle Close
Dunstable
Beds
LU6 3PH
Page 1
Page 2
Balance Sheet
Registered number: 15306261
30 November 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,731
1,731
CURRENT ASSETS
Debtors 5 4,614
Cash at bank and in hand 9,464
14,078
Creditors: Amounts Falling Due Within One Year 6 (10,963 )
NET CURRENT ASSETS (LIABILITIES) 3,115
TOTAL ASSETS LESS CURRENT LIABILITIES 4,846
NET ASSETS 4,846
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account 4,845
SHAREHOLDERS' FUNDS 4,846
For the period ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
P Brooker
Director
31/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bluehat Cyber Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15306261 . The registered office is 3rd Floor, 86-90 Paul Street, London, England, EC2A 4NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% RB
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Tangible Assets
Computer Equipment
£
Cost
As at 23 November 2023 -
Additions 1,905
As at 30 November 2024 1,905
...CONTINUED
Page 3
Page 4
Depreciation
As at 23 November 2023 -
Provided during the period 174
As at 30 November 2024 174
Net Book Value
As at 30 November 2024 1,731
As at 23 November 2023 -
5. Debtors
30 November 2024
£
Due within one year
Trade debtors 4,056
Other debtors 558
4,614
6. Creditors: Amounts Falling Due Within One Year
30 November 2024
£
Other creditors 2,084
Taxation and social security 8,879
10,963
7. Share Capital
30 November 2024
£
Allotted, Called up and fully paid 1
Page 4