SMART CYBER SOLUTIONS LIMITED


Director	LEHRU, Hiten Navalkumar


Company Secretary	LEHRU, Alpana


Registered Address	8 Carnation Close
	Leicester Forest East
	Leicester
	LE3 3QU


Registered Number	12465849 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		361		656
			361		656
Current assets
Debtors		489		157
Cash at bank and on hand		126		1,793
		615		1,950
Creditors amounts falling due within one year	4	(6,570)		(3,886)
Net current assets (liabilities)			(5,955)		(1,936)
Total assets less current liabilities			(5,594)		(1,280)
Net assets			(5,594)		(1,280)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(5,694)		(1,380)
Shareholders' funds			(5,594)		(1,280)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 November 2025, and are signed on its behalf by:

LEHRU, Hiten Navalkumar
Director
Registered Company No. 12465849

SMART CYBER SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 24	884	884
At 28 February 25	884	884
Depreciation and impairment
At 01 March 24	228	228
Charge for year	295	295
At 28 February 25	523	523
Net book value
At 28 February 25	361	361
At 29 February 24	656	656

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	139	197
Other creditors	6,431	3,689
Total	6,570	3,886


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.