Registration number: 12386656

Cyberbie Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Cyberbie Limited

(Registration number: 12386656)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	27,082	41,108
Current assets
Stocks		45,000	4,783
Debtors	6	6,957	80,998
Cash at bank and in hand		1,154	1,233
		53,111	87,014
Creditors: Amounts falling due within one year	7	(55,490)	(96,883)
Net current liabilities		(2,379)	(9,869)
Total assets less current liabilities		24,703	31,239
Creditors: Amounts falling due after more than one year	7	(24,630)	(30,185)
Net assets		73	1,054
Capital and reserves
Called up share capital		1	1
Retained earnings		72	1,053
Shareholders' funds		73	1,054

For the financial year ending 31 January 2025 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 October 2025
 

......................................... P Prucha Director

Cyberbie Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 10
Chiltern Enterprise Centre
Station RoadTheale
Reading
Berkshire
RG7 4AA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cyberbie Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line
Fixtures and fittings	20% straignt line
Short leasehold	over life of lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Cyberbie Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

3

Taxation

	2025		2024
	£		£
Corporation tax	1,640		-
Deferred tax	-		-
	1,640		-

4	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

5	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 February 2024	56,460	7,869	3,609	67,938
At 31 January 2025	56,460	7,869	3,609	67,938
Depreciation
At 1 February 2024	22,892	2,478	1,460	26,830
Charge for the year	11,292	1,574	1,160	14,026
At 31 January 2025	34,184	4,052	2,620	40,856
Carrying amount
At 31 January 2025	22,276	3,817	989	27,082
At 31 January 2024	33,568	5,391	2,149	41,108

Included within the net book value of land and buildings above is £22,276 (2024 - £33,568) in respect of short leasehold land and buildings.
 

6

Debtors

Cyberbie Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Current	2025 £	2024 £
Trade debtors	47	75,059
Prepayments	4,573	4,660
Other debtors	2,337	1,279
	6,957	80,998

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	5,000	5,000
Trade creditors		6,158	11,263
Taxation and social security		8,952	1,085
Other creditors		35,380	79,535
		55,490	96,883