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Company Registration No. 14274423 (England and Wales)
GSA Cyber Secure Limited Unaudited accounts for the year ended 31 August 2025
GSA Cyber Secure Limited Unaudited accounts Contents
Page
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GSA Cyber Secure Limited Company Information for the year ended 31 August 2025
Directors
Mr A J M Prosser Mr D L Wood
Company Number
14274423 (England and Wales)
Registered Office
4 Wilbye House Lexden Park Colchester Essex CO3 3UF England
Accountants
Onshore Consulting Limited 167/169 Great Portland St. W1W 5PF
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GSA Cyber Secure Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,839 
4,416 
Current assets
Debtors
249 
7,650 
Cash at bank and in hand
3,064 
47,130 
3,313 
54,780 
Creditors: amounts falling due within one year
(108,754)
(104,144)
Net current liabilities
(105,441)
(49,364)
Total assets less current liabilities
(102,602)
(44,948)
Creditors: amounts falling due after more than one year
(817,173)
(561,173)
Provisions for liabilities
Deferred tax
(710)
(1,101)
Net liabilities
(920,485)
(607,222)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(920,486)
(607,223)
Shareholders' funds
(920,485)
(607,222)
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by
Mr A J M Prosser Director Company Registration No. 14274423
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GSA Cyber Secure Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
GSA Cyber Secure Limited is a private company, limited by shares, registered in England and Wales, registration number 14274423. The registered office is 4 Wilbye House, Lexden Park, Colchester, Essex, CO3 3UF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
At the 31st August 2025, the company had net liabilities of £920,485 (2024: net liabilities £607,222). The company has support from the parent company GSA Global Limited which is in a net asset position and has a cash at bank balance of circa £1.6m. As such the directors of the company have concluded it is appropriate to prepare these accounts on a going concern basis
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
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GSA Cyber Secure Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2024
6,309 
At 31 August 2025
6,309 
Depreciation
At 1 September 2024
1,893 
Charge for the year
1,577 
At 31 August 2025
3,470 
Net book value
At 31 August 2025
2,839 
At 31 August 2024
4,416 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
249 
3,995 
Accrued income and prepayments
- 
3,655 
249 
7,650 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
448 
452 
Amounts owed to group undertakings and other participating interests
104,875 
96,724 
Accruals
3,431 
6,968 
108,754 
104,144 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
817,173 
561,173 
8
Controlling party
The company's immediate and ultimate parent undertaking, and controlling party, is GSA Global Limited, a company incorporated in the United Kingdom. GSA Global Limited registered office address is 4 Wilbye House, Lexden Park, Colchester, England, CO3 3UF.
9
Average number of employees
During the year the average number of employees was 6 (2024: 8).
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