Bluehat Cyber Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15306261

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,662		1,731

			1,662		1,731
CURRENT ASSETS
Debtors	5	4,434		4,614
Cash at bank and in hand		20,082		9,464

		24,516		14,078
Creditors: Amounts Falling Due Within One Year	6	(14,642 )		(10,963 )

NET CURRENT ASSETS (LIABILITIES)			9,874		3,115

TOTAL ASSETS LESS CURRENT LIABILITIES			11,536		4,846

NET ASSETS			11,536		4,846

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			11,535		4,845

SHAREHOLDERS' FUNDS			11,536		4,846

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

P Brooker

Director

05/01/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Bluehat Cyber Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15306261 . The registered office is 960 Capability Green, Luton, LU1 3PE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% RB

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	1,905
Additions	485

As at 30 November 2025	2,390

...CONTINUED

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Bluehat Cyber Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	174
Provided during the period	554

As at 30 November 2025	728

Net Book Value
As at 30 November 2025	1,662

As at 1 December 2024	1,731

5. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	2,712	4,056
Other debtors	1,722	558

	4,434	4,614

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Other creditors	1,603	2,084
Taxation and social security	13,039	8,879

	14,642	10,963

7. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	1	1

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