CYBORG GROUP LIMITED


Director	Graeme McFadzean


Registered Address	52 Gorst Road
	London
	NW10 6LD


Registered Number	03407980 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		15,200		16,296
			15,200		16,296
Current assets
Debtors	4	44,405		29,647
Cash at bank and on hand		15,435		10,621
		59,840		40,268
Creditors amounts falling due within one year	5	(132,024)		(106,015)
Net current assets (liabilities)			(72,184)		(65,747)
Total assets less current liabilities			(56,984)		(49,451)
Creditors amounts falling due after one year	6		(107,783)		(334,184)
Net assets			(164,767)		(383,635)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(164,867)		(383,735)
Shareholders' funds			(164,767)		(383,635)

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 December 2025, and are signed on its behalf by:

Graeme McFadzean
Director
Registered Company No. 03407980

CYBORG GROUP LIMITED

Notes to the Financial Statements
for the year ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost and depreciation over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	6
	Office Equipment	4

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 May 24	16,296
	At 30 April 25	15,200
	Depreciation and impairment
	Charge for year	1,096
	Net book value
	At 30 April 25	15,200
	At 30 April 24	16,296

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,410	545
Other debtors	8,809	2,809
Prepayments and accrued income	27,186	26,293
Total	44,405	29,647

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	104,789	74,224
Taxation and social security	4,497	8,893
Other creditors	22,418	22,418
Accrued liabilities and deferred income	320	480
Total	132,024	106,015

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	22,318	23,164
Amounts owed to related parties	4,674	191,168
Other creditors	80,791	119,852
Total	107,783	334,184

7.	Exceptional items
	During the year £211,194 of the balance owed and shown as payable to related parties has been written off to the profit and loss account. This is not commercially viable to be repaid and was generated from accounting adjustments and transactions rather than physical cash transfers. The corresponding write off has been made in the related party entity to ensure the balance in the accounts matches across the group.

Exceptional items

During the year £211,194 of the balance owed and shown as payable to related parties has been written off to the profit and loss account. This is not commercially viable to be repaid and was generated from accounting adjustments and transactions rather than physical cash transfers. The corresponding write off has been made in the related party entity to ensure the balance in the accounts matches across the group.