REGISTERED NUMBER: 02992820 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

CYBERSOFT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mr N Nicholaou

Mrs A Nicholaou

Secretary:

Mr N Nicholaou

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

02992820 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69 - 73 Theobalds Road

London

WC1X 8TA

Fixed assets

Tangible assets

4

45

61

Current assets

Debtors

5

1,123

-

Cash at bank

4,018

27,336

5,141

27,336

Creditors

Amounts falling due within one year

6

4,451

3,351

Net current assets

690

23,985

Total assets less current liabilities

735

24,046

Capital and reserves

Called up share capital

7

100

100

Retained earnings

635

23,946

Shareholders' funds

735

24,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 29 September 2025 and were signed on its behalf by:

Mr N Nicholaou - Director

1.	Statutory information

Cybersoft Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

3.	Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 January 2024

and 31 December 2024

2,255

539

2,794

Depreciation

At 1 January 2024

2,195

538

2,733

Charge for year

15

1

16

At 31 December 2024

2,210

539

2,749

Net book value

At 31 December 2024

45

-

45

At 31 December 2023

60

1

61

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Other debtors

1,123

-

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Trade creditors

551

1

Taxation and social security

-

1,128

Other creditors

3,900

2,222

4,451

3,351

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100