Company Registration No. 11644559 (England and Wales)
Ruptura Infosecurity Limited
Unaudited financial statements
for the period ended 4 September 2025
Pages for filing with the registrar
Ruptura Infosecurity Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Ruptura Infosecurity Limited
Statement of financial position
As at 4 September 2025
1
4 September 2025
31 October 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
19,453
22,934
Current assets
Debtors
6
296,390
296,332
Cash at bank and in hand
627,748
245,206
924,138
541,538
Creditors: amounts falling due within one year
7
(420,816)
(311,497)
Net current assets
503,322
230,041
Total assets less current liabilities
522,775
252,975
Creditors: amounts falling due after more than one year
8
(1,389)
(10,577)
Net assets
521,386
242,398
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
521,286
242,298
Total equity
521,386
242,398

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 4 September 2025 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 period 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.

Ruptura Infosecurity Limited
Statement of financial position (continued)
As at 4 September 2025
2
The financial statements were approved by the board of directors and authorised for issue on 10 June 2026 and are signed on its behalf by:
Warren Bath
Director
Company Registration No. 11644559
Ruptura Infosecurity Limited
Notes to the financial statements
For the period ended 4 September 2025
3
1
Accounting policies
Company information

Ruptura Infosecurity Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 5 & 6 Anglo Business Park, Lincoln Road, High Wycombe, HP12 3FU.

1.1
Reporting period

The current reporting period covers approximately 10 months and is therefore shorter than the prior year’s 12‑month period. In accordance with FRS 102, the comparative figures are not directly comparable due to the difference in period length. The change in reporting period does not affect the recognition or measurement of transactions but impacts the comparability of amounts presented in the financial statements.

1.2
Basis of preparation

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

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.

1.5
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.

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:

Trade mark
25% straight line
Ruptura Infosecurity Limited
Notes to the financial statements (continued)
For the period ended 4 September 2025
1
Accounting policies (continued)
4
1.6
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:

Fixtures and fittings
25% straight line
Office Equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
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 income statement 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.

Ruptura Infosecurity Limited
Notes to the financial statements (continued)
For the period ended 4 September 2025
1
Accounting policies (continued)
5
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

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

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

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

2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
13
8
4
Intangible fixed assets
Other
£
Cost
At 1 November 2024 and 4 September 2025
170
Amortisation and impairment
At 1 November 2024 and 4 September 2025
170
Carrying amount
At 4 September 2025
-
0
At 31 October 2024
-
0
Ruptura Infosecurity Limited
Notes to the financial statements (continued)
For the period ended 4 September 2025
6
5
Tangible fixed assets
Fixtures and fittings
Office Equipment
Total
£
£
£
Cost
At 1 November 2024
11,964
33,112
45,076
Additions
852
3,110
3,962
At 4 September 2025
12,816
36,222
49,038
Depreciation and impairment
At 1 November 2024
4,505
17,637
22,142
Depreciation charged in the period
2,175
5,268
7,443
At 4 September 2025
6,680
22,905
29,585
Carrying amount
At 4 September 2025
6,136
13,317
19,453
At 31 October 2024
7,459
15,475
22,934
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
209,767
251,261
Other debtors
86,623
45,071
296,390
296,332
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,402
10,382
Trade creditors
45,067
10,397
Corporation tax
125,404
83,882
Other taxation and social security
73,123
82,128
Other creditors
166,820
124,708
420,816
311,497
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,389
10,577
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