REGISTERED NUMBER: 06861271 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

CYBERCX UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K O'Sullivan

J Paitaridis

C Martin

P Mason

REGISTERED OFFICE:

10 John Street

London

WC1N 2EB

REGISTERED NUMBER:

06861271 (England and Wales)

INDEPENDENT AUDITORS:

Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Tangible assets

4

29,351

79,292

CURRENT ASSETS

Debtors

5

2,806,533

411,007

Cash at bank

102,696

236,193

2,909,229

647,200

CREDITORS

Amounts falling due within one year

6

3,399,996

1,278,819

NET CURRENT LIABILITIES

(490,767

)

(631,619

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(461,416

)

(552,327

)

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

(462,416

)

(553,327

)

SHAREHOLDERS' FUNDS

(461,416

)

(552,327

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

K O'Sullivan - Director

1.	STATUTORY INFORMATION

CyberCX UK 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.

The company has an active customer base including multi-year contracts. Management have focused on building additional revenue streams in line with Group capability. Moreover, the company has obtained a letter of support from its parent company, CyberCX Holdings Pty Ltd. The directors of CyberCX Holdings Pty Ltd have provided a commitment to provide any financial support which may be necessary in order that the company can meet its liabilities, as they fall due, for a period in excess of 12 months and 1 day from the date of the audit report.

As a result of the above reasons, the directors have continued to adopt the going concern basis in preparing these financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of consultancy services and annual subscriptions, excluding value added tax. Turnover related to consultancy services is recognised based on contractual terms when services are provided. Annual subscriptions are recognised on a time apportionment basis. Where the company acts as agent in the resale of third-party cloud services, turnover is recognised on a net basis, representing only the margin earned.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc - 10%-33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic Financial Instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

205,403

Additions

20,388

Disposals

(88,080

)

At 30 June 2025

137,711

DEPRECIATION

At 1 July 2024

126,111

Charge for year

26,484

Eliminated on disposal

(44,235

)

At 30 June 2025

108,360

NET BOOK VALUE

At 30 June 2025

29,351

At 30 June 2024

79,292

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

2,395,227

197,366

Amounts owed by group undertakings

257,346

64,009

Other debtors

153,960

149,632

2,806,533

411,007

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

29,775

21,839

Amounts owed to group undertakings

839,150

675,939

Taxation and social security

492,421

126,270

Other creditors & accruals

2,038,650

454,771

3,399,996

1,278,819

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.25

30.6.24

£

£

Within one year

-

76,175

At the balance sheet sate, the company had no outstanding commitments under non-cancellable operating leases. The company vacated its leased premises during the year and did not enter into any new lease agreements prior to the year end.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Emma Crowley (Senior Statutory Auditor)

for and on behalf of Oury Clark Chartered Accountants

We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

"Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors 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 members as a body, for our audit work, for this report, or for the opinions we have formed."

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

11.	ULTIMATE PARENT COMPANY

The ultimate parent company is CyberCX Holdings Pty Ltd, a company incorporated in Australia with registered office at Level 4, 330 Collins Street, Melbourne VIC 3000, Australia. This is the largest and smallest group for which consolidated accounts are produced. Consolidated accounts are not publicly available. The immediate parent company is CyberCX Pty Ltd, a company incorporated in Australia.

12.	RELATED PARTY TRANSACTIONS

Consultancy and other expenses amounting to £200,000 (2024: £168,441) were paid to a company where one of the directors of CyberCX UK Limited is also a director and shareholder of that company.

As at 30 June 2025, there is an amount of £20,000 (2024: £20,771) owing to this company. This amount is included in trade creditors and is payable on demand and non-interest bearing.