1 May 2023 v2025.5.2 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP084840662023-05-012024-04-30084840662024-04-30084840662023-04-3008484066core:WithinOneYear2024-04-3008484066core:WithinOneYear2023-04-3008484066core:ShareCapital2024-04-3008484066core:ShareCapital2023-04-3008484066core:RetainedEarningsAccumulatedLosses2024-04-3008484066core:RetainedEarningsAccumulatedLosses2023-04-3008484066bus:Director12023-05-012024-04-3008484066bus:RegisteredOffice2023-05-012024-04-300848406612023-05-012024-04-30084840662022-05-012023-04-3008484066countries:EnglandWales2023-05-012024-04-3008484066bus:AuditExemptWithAccountantsReport2023-05-012024-04-3008484066bus:PrivateLimitedCompanyLtd2023-05-012024-04-3008484066bus:SmallEntities2023-05-012024-04-3008484066bus:FullAccounts2023-05-012024-04-30
Company registration number:
08484066
Cybersmile Trading Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2024
Eightoaks Ltd
Riverside House, River Lawn Road, Tonbridge, TN9 1EP, United Kingdom
Cybersmile Trading Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Cybersmile Trading Limited
Year ended
30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Cybersmile Trading Limited
for the year ended
30 April 2024
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com/​.
This report is made solely to the Board of Directors of
Cybersmile Trading Limited
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Cybersmile Trading Limited
and state those matters that we have agreed to state to the Board of Directors of
Cybersmile Trading Limited
, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com/​. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Cybersmile Trading Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Cybersmile Trading Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Cybersmile Trading Limited
. You consider that
Cybersmile Trading 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 financial statements of Cybersmile Trading 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 financial statements.
Eightoaks Ltd
Riverside House
River Lawn Road
Tonbridge
TN9 1EP
United Kingdom
Date:
29 January 2025
Cybersmile Trading Limited
Statement of Financial Position
30 April 2024
20242023
Note££
Current assets    
Stocks
500
 
500
 
Debtors 5
360
 
360
 
Cash at bank and in hand
39,687
 
41,235
 
40,547
 
42,095
 
Creditors: amounts falling due within one year 6
(45,013
)
(44,521
)
Net current liabilities
(4,466
)
(2,426
)
Total assets less current liabilities (4,466 ) (2,426 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(4,566
)
(2,526
)
Shareholders deficit
(4,466
)
(2,426
)
For the year ending
30 April 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
29 January 2025
, and are signed on behalf of the board by:
Mr D Raisbeck
Director
Company registration number:
08484066
Cybersmile Trading Limited
Notes to the Financial Statements
Year ended
30 April 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Riverside House
,
River Lawn Road
,
Tonbridge
,
Kent
,
TN9 1EP
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2023: Nil).

5 Debtors

20242023
££
Other debtors
360
 
360
 

6 Creditors: amounts falling due within one year

20242023
££
Trade creditors
2,160
 
2,160
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
42,853
 
42,361
 
45,013
 
44,521
 

7 Controlling party

The company is a wholly owned subsidiary of The Cybersmile Foundation