Company registration number 08686981 (England and Wales)
THE CYBER SCHEME LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
THE CYBER SCHEME LIMITED
COMPANY INFORMATION
Directors
Mr C D White
Mr Z Sattar
(Appointed 7 July 2025)
Mr S McCormack
(Appointed 9 April 2026)
Company number
08686981
Registered office
Eagle Tower
Montpellier Drive
Cheltenham
GL50 1TA
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
Caxton Gate
3 Corporation Street
Birmingham
B2 4LP
THE CYBER SCHEME LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
THE CYBER SCHEME LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE CYBER SCHEME LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Cyber Scheme Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of The Cyber Scheme Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Cyber Scheme Limited and state those matters that we have agreed to state to the b oard of d irectors of The Cyber Scheme Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Cyber Scheme Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that The Cyber Scheme Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Cyber Scheme Limited. You consider that The Cyber Scheme Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Cyber Scheme Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
27 May 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
THE CYBER SCHEME LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
75,925
199,716
Tangible assets
4
11,170
16,897
Investments
5
86
-
0
87,181
216,613
Current assets
Debtors
6
111,968
60,094
Cash at bank and in hand
384,769
202,331
496,737
262,425
Creditors: amounts falling due within one year
7
(371,677)
(273,860)
Net current assets/(liabilities)
125,060
(11,435)
Total assets less current liabilities
212,241
205,178
Provisions for liabilities
8
(126)
-
0
Net assets
212,115
205,178
Capital and reserves
Called up share capital
9
57
57
Profit and loss reserves
212,058
205,121
Total equity
212,115
205,178

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

THE CYBER SCHEME LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 27 May 2026 and are signed on its behalf by:
Mr C D White
Director
Company registration number 08686981 (England and Wales)
THE CYBER SCHEME LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

The Cyber Scheme Limited is a private company limited by shares incorporated in England and Wales. The registered office is Eagle Tower, Montpellier Drive, Cheltenham, GL50 1TA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
Over 3 years

No amortisation has been provided on development costs as the project is still seen as ongoing. Amortisation will be provided over the useful life of the asset once this has been determined.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
10% on cost
Computer equipment
33% on cost
THE CYBER SCHEME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.6
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

THE CYBER SCHEME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
11
10
3
Intangible fixed assets
Development costs
£
Cost
At 1 April 2025 and 31 March 2026
371,422
Amortisation and impairment
At 1 April 2025
171,706
Amortisation charged for the year
123,791
At 31 March 2026
295,497
Carrying amount
At 31 March 2026
75,925
At 31 March 2025
199,716
4
Tangible fixed assets
Leasehold improvements
Computer equipment
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
17,750
94,551
112,301
Depreciation and impairment
At 1 April 2025
5,325
90,079
95,404
Depreciation charged in the year
1,775
3,952
5,727
At 31 March 2026
7,100
94,031
101,131
Carrying amount
At 31 March 2026
10,650
520
11,170
At 31 March 2025
12,425
4,472
16,897
THE CYBER SCHEME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
86
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2025
-
Additions
86
At 31 March 2026
86
Carrying amount
At 31 March 2026
86
At 31 March 2025
-
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
83,280
39,982
Amounts owed by group undertakings
914
-
0
Other debtors
27,774
20,099
Deferred tax asset
-
0
13
111,968
60,094
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
27,478
22,792
Taxation and social security
135,051
73,143
Other creditors
209,148
177,925
371,677
273,860
8
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
126
-
0
THE CYBER SCHEME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary of 1p each
5,700
5,700
57
57
10
Share-based payment transactions

The company has issued share options under an Enterprise Management Incentive scheme to certain key employees. The scheme is an equity settled scheme and options granted under the scheme have a maximum life of ten years.

The key terms and conditions relating to the options issued within The Cyber Scheme Limited under the scheme are as follows:

Number of options
Weighed average exercise price (£)
Vesting conditions
Contractual life of options
3,850
19.72
Vesting conditions in the event of an exit.
10 years from grant date
At the discretion of the Board of Directors
11
Ultimate controlling party

The ultimate controlling party is Mr C D White.

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