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REGISTERED NUMBER: 12086038 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

Essentialcyber Ltd

Essentialcyber Ltd (Registered number: 12086038)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Essentialcyber Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: M Tennent
A Tennent





REGISTERED OFFICE: Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB





REGISTERED NUMBER: 12086038 (England and Wales)





ACCOUNTANTS: Bennett Kirkhope Smith
Chartered Certified Accountants
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB

Essentialcyber Ltd (Registered number: 12086038)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,800 3,323

CURRENT ASSETS
Debtors 5 657 46,971
Cash at bank 22,120 53,606
22,777 100,577
CREDITORS
Amounts falling due within one year 6 9,249 82,220
NET CURRENT ASSETS 13,528 18,357
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,328

21,680

PROVISIONS FOR LIABILITIES 7 - 630
NET ASSETS 18,328 21,050

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 18,128 20,850
SHAREHOLDERS' FUNDS 18,328 21,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Essentialcyber Ltd (Registered number: 12086038)

Balance Sheet - continued
31 March 2025


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:




M Tennent - Director



A Tennent - Director


Essentialcyber Ltd (Registered number: 12086038)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

Essentialcyber Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

Essentialcyber Ltd (Registered number: 12086038)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2024 14,480
Additions 4,759
At 31 March 2025 19,239
DEPRECIATION
At 1 April 2024 11,157
Charge for year 3,282
At 31 March 2025 14,439
NET BOOK VALUE
At 31 March 2025 4,800
At 31 March 2024 3,323

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 51,477
Bad debt provision - (4,600 )
VAT 657 -
Prepayments - 94
657 46,971

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Corporation tax 671 5,101
Social security and other taxes - 780
VAT - 10,113
Directors' current accounts 6,778 64,725
Accrued expenses 1,800 1,501
9,249 82,220

7. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax - 630

Essentialcyber Ltd (Registered number: 12086038)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 630
Credit to Statement of Income and Retained Earnings during
year

(630

)
Balance at 31 March 2025 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 A Ordinary £1 100 100
100 B Ordinary £1 100 100
200 200

9. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party but M and A Tennent acting in concert control the company by virtue of their majority shareholding in the company.