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Registration number: 05585059

CyberOne Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 January 2026

CyberOne Limited

(Registration number: 05585059)
Abridged Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Tangible assets | 4 | 40,476 | 41,087
Current assets |  |  |
Debtors | 5 | 2,288,326 | 1,807,702
Cash at bank and in hand |  | 55,107 | 467,071
|  | 2,343,433 | 2,274,773
Prepayments and accrued income |  | 1,489,512 | 1,024,897
Creditors: Amounts falling due within one year | 6.1 | (1,297,278) | (1,506,942)
Net current assets |  | 2,535,667 | 1,792,728
Total assets less current liabilities |  | 2,576,143 | 1,833,815
Creditors: Amounts falling due after more than one year | 6.2 | - | (50,000)
Accruals and deferred income |  | (2,292,279) | (1,627,568)
Net assets |  | 283,864 | 156,247
Capital and reserves |  |  |
Called up share capital | 7 | 103 | 103
Share premium reserve |  | 29,997 | 29,997
Retained earnings |  | 253,764 | 126,147
Shareholders' funds |  | 283,864 | 156,247

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

CyberOne Limited

(Registration number: 05585059)
Abridged Balance Sheet as at 31 January 2026

Approved and authorised by the Board on 27 February 2026 and signed on its behalf by:

......................................... D J I List Director

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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:
1 Kingdom Street
London
W2 6BD

These financial statements were authorised for issue by the Board on 27 February 2026.

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 abridged 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 abridged 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Grants are recorded on a receivable basis.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

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.

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
Plant and machinery | 20% reducing balance basis
Furniture and fittings | 15% reducing balance basis
Office equipment | 20% reducing balance basis

Negative goodwill

Negative goodwill arising on an acquisition is recognised on the face of the balance sheet on the acquisition date and subsequently the excess up to the fair value of non-monetary assets acquired is recognised in profit or loss in the periods in which the non-monetary assets are recovered.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 33).

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 February 2025 | 196,811 | 50,408 | 247,219
Additions | 9,145 | - | 9,145
At 31 January 2026 | 205,956 | 50,408 | 256,364
Depreciation
At 1 February 2025 | 156,813 | 49,319 | 206,132
Charge for the year | 9,538 | 218 | 9,756
At 31 January 2026 | 166,351 | 49,537 | 215,888
Carrying amount
At 31 January 2026 | 39,605 | 871 | 40,476
At 31 January 2025 | 39,998 | 1,089 | 41,087

5 | Debtors

Debtors includes £Nil (2025 - £Nil) due after more than one year.

6 | Creditors

Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £50,000 (2025- £50,000).

Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2025 - £50,000).

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £0.001 each | 100,000 | 100 | 100,000 | 100
B Ordinary shares of £0.001 each | 3,157 | 3 | 3,157 | 3
| 103,157 | 103 | 103,157 | 103

8 | Related party transactions

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Transactions with directors

2026 | At 1 February 2025 £ | Advances to director £ | Repayments by director £ | At 31 January 2026 £
D J I List
Directors loan account | (319,059) | (293,900) | 319,059 | (293,900)

2025 | At 1 February 2024 £ | Advances to director £ | Repayments by director £ | At 31 January 2025 £
D J I List
Directors loan account | (299,749) | (319,059) | 299,749 | (319,059)

CyberOne Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2026

Summary of transactions with other related parties

Digital Labs (Technologies) Ltd (a company under common control)
Expenditure incurred and recharged

Loans to related parties

2026 | Other related parties £ | Total £
At start of period | 630,086 | 630,086
At end of period | 630,086 | 630,086

2025 | Other related parties £ | Total £
At start of period | 630,086 | 630,086
At end of period | 630,086 | 630,086