BLACK CELL CYBERSECURITY SERVICES UK LTD.


Directors	DROPPA, Bela
	GYEBNAR, Gergo
	NEUMAN, Peter
	BLACK CELL INTERNATIONAL OSAUHING


Registered Address	C/O Freeths Llp 3rd Floor, Northgate House
	450-500 Silbury Boulevard
	Milton Keynes
	MK9 2AD


Registered Number	15094806 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		43,680		43,680
Tangible assets	4		1,234		1,933
			44,914		45,613
Current assets
Debtors		183		429
Cash at bank and on hand		22		84
		205		513
Creditors amounts falling due within one year		(18,480)		(52,515)
Net current assets (liabilities)			(18,275)		(52,002)
Total assets less current liabilities			26,639		(6,389)
Creditors amounts falling due after one year			(63,472)		(17,371)
Net assets			(36,833)		(23,760)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(36,933)		(23,860)
Shareholders' funds			(36,833)		(23,760)

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 Directors acknowledge 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 Board of Directors on 20 April 2026, and are signed on its behalf by:

NEUMAN, Peter
Director
Registered Company No. 15094806

BLACK CELL CYBERSECURITY SERVICES UK LTD.

Notes to the Financial Statements
for the year ended 31 August 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.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has access to adequate resources through its parent to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 September 24	43,680
	At 31 August 25	43,680
	Net book value
	At 31 August 25	43,680
	At 31 August 24	43,680

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 24	2,097
	At 31 August 25	2,097
	Depreciation and impairment
	At 01 September 24	164
	Charge for year	699
	At 31 August 25	863
	Net book value
	At 31 August 25	1,234
	At 31 August 24	1,933

5.	Controlling party
	Black Cell Cybersecurity Services UK Ltd is a a wholly owned subsidiary of Black Cell International Osauhing (Estonia) and Communication Technologies Korlatolt Felelossuge Tartsasag (Hungary). Its ultimate controlling party is Mr Peter Neuman.