2024-11-01 2025-10-31 false Capium Accounts Production 1.1 11539506 2024-11-01 2025-10-31 11539506 bus:FullAccounts 2024-11-01 2025-10-31 11539506 bus:FRS102 2024-11-01 2025-10-31 11539506 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11539506 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11539506 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11539506 2024-11-01 2025-10-31 11539506 2025-10-31 11539506 bus:RegisteredOffice 2024-11-01 2025-10-31 11539506 core:WithinOneYear 2025-10-31 11539506 core:AfterOneYear 2025-10-31 11539506 1 2024-11-01 2025-10-31 11539506 bus:Director1 2024-11-01 2025-10-31 11539506 bus:Director1 2025-10-31 11539506 bus:Director1 2023-06-01 2024-10-31 11539506 bus:Director2 2024-11-01 2025-10-31 11539506 bus:Director2 2025-10-31 11539506 bus:Director2 2023-06-01 2024-10-31 11539506 bus:Director3 2024-11-01 2025-10-31 11539506 bus:Director3 2025-10-31 11539506 bus:Director3 2023-06-01 2024-10-31 11539506 2023-06-01 11539506 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 11539506 2023-06-01 2024-10-31 11539506 2024-10-31 11539506 core:WithinOneYear 2024-10-31 11539506 core:AfterOneYear 2024-10-31 11539506 bus:EntityAccountantsOrAuditors 2023-06-01 2024-10-31 11539506 core:LandBuildings 2024-11-01 2025-10-31 11539506 core:LandBuildings 2025-10-31 11539506 core:LandBuildings 2024-10-31 11539506 core:FurnitureFittings 2024-11-01 2025-10-31 11539506 core:FurnitureFittings 2025-10-31 11539506 core:FurnitureFittings 2024-10-31 11539506 core:ComputerEquipment 2024-11-01 2025-10-31 11539506 core:ComputerEquipment 2025-10-31 11539506 core:ComputerEquipment 2024-10-31 11539506 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-10-31 11539506 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 11539506 core:NetGoodwill 2024-11-01 2025-10-31 11539506 core:NetGoodwill 2025-10-31 11539506 core:NetGoodwill 2024-10-31 11539506 core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 11539506 core:OtherResidualIntangibleAssets 2025-10-31 11539506 core:OtherResidualIntangibleAssets 2024-10-31 11539506 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 11539506 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 11539506 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 11539506 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 11539506 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 11539506 core:Non-currentFinancialInstruments 2025-10-31 11539506 core:Non-currentFinancialInstruments 2024-10-31 11539506 core:ShareCapital 2025-10-31 11539506 core:ShareCapital 2024-10-31 11539506 core:SharePremium 2025-10-31 11539506 core:SharePremium 2024-10-31 11539506 core:RetainedEarningsAccumulatedLosses 2025-10-31 11539506 core:RetainedEarningsAccumulatedLosses 2024-10-31 11539506 dpl:Item1 2024-11-01 11539506 dpl:Item1 2025-10-31 11539506 dpl:Item1 2023-06-01 11539506 dpl:Item1 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 11539506
England and Wales
CYPHER BUSINESS INTELLIGENCE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Cypher Business Intelligence Limited Contents Page For the year ended 31 October 2025
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

Cypher Business Intelligence Limited Company Information For the year ended 31 October 2025
Directors | Louise Williams Matthew Williams Philip Colmer
Registered Number | 11539506
Registered Office | Monkswell Little Baldon Oxford OX44 9PU
1

Cypher Business Intelligence Limited Balance Sheet As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 81,647 |  | 87,239
Tangible fixed assets | 4 | 25,271 |  | 15,258
Investments | 5 | 400,000 |  | 400,000
|  | 506,918 |  | 502,497
Current assets |  |  |
Debtors | 6 | 227,474 |  | 153,168
Cash at bank and in hand |  | (38,290) |  | 8,403
|  | 189,184 |  | 161,571
Creditors: amount falling due within one year | 7 | (216,376) |  | (128,292)
Net current assets |  | (27,192) |  | 33,279
Total assets less current liabilities |  | 479,726 |  | 535,776
Creditors: amount falling due after more than one year | 8 | (147,368) |  | (207,492)
Net assets |  | 332,358 |  | 328,284
Capital and reserves |  |  |
Called up share capital |  | 333 |  | 467
Share Premium Account | 9 | 327,866 |  | 327,733
Profit and loss account |  | 4,159 |  | 84
Shareholders' funds |  | 332,358 |  | 328,284
For the year ended 31 October 2025 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 24 July 2026 and were signed on its behalf by:
------------------------------- Matthew Williams Director
2

Cypher Business Intelligence Limited Notes to the Financial Statements For the year ended 31 October 2025
General Information Cypher Business Intelligence Limited is a private company, limited by shares, registered in England and Wales, registration number 11539506, registration address Monkswell, Little Baldon, Oxford, OX44 9PU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Improvements | 6 Years Straight Line
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 3 Years Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 13 (2024 : 10).
3. | Intangible fixed assets
Cost | Goodwill |  | Other |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 111,937 |  | 3,377 |  | 115,314
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 October 2025 | 111,937 |  | 3,377 |  | 115,314
Amortisation
At 01 November 2024 | 24,698 |  | 3,377 |  | 28,075
Charge for year | 5,592 |  | - |  | 5,592
On disposals | - |  | - |  | -
At 31 October 2025 | 30,290 |  | 3,377 |  | 33,667
Net book values
At 31 October 2025 | 81,647 |  | - |  | 81,647
At 31 October 2024 | 87,239 |  | - |  | 87,239
4. | Tangible fixed assets
Cost or valuation | Leasehold Improvements |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 8,074 |  | 13,015 |  | 20,287 |  | 41,376
Additions | - |  | 7,165 |  | 10,369 |  | 17,534
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 8,074 |  | 20,180 |  | 30,656 |  | 58,910
Depreciation
At 01 November 2024 | 6,442 |  | 8,561 |  | 26,157 |  | 41,160
Charge for year | (1,337) |  | (1,623) |  | (4,561) |  | (7,521)
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 5,105 |  | 6,938 |  | 21,596 |  | 33,639
Net book values
Closing balance as at 31 October 2025 | 2,969 |  | 13,242 |  | 9,060 |  | 25,271
Opening balance as at 01 November 2024 | 4,306 |  | 7,700 |  | 3,252 |  | 15,258
5. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 November 2024 | 400,000 |  | 400,000
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 400,000 |  | 400,000
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 167,734 |  | 63,827
Prepayments & Accrued Income | 21,932 |  | 13,981
Accrued Income | 7,750 |  | 1,482
Other Debtors | 2,358 |  | 73,878
| 199,774 |  | 153,168
6. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 27,700 |  | -
| 27,700 |  | -
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 14,747 |  | 8,687
Bank Loans & Overdrafts (Secured) | 9,124 |  | 9,124
Bank Loans & Overdrafts | 24,000 |  | 24,000
Corporation Tax | 36,291 |  | 14,765
PAYE & Social Security | 11,400 |  | 4,846
Accrued Expenses | 41,981 |  | 2,452
Other Creditors | (196) |  | 29,588
Directors' Current Accounts | 16,042 |  | 10,564
VAT | 62,987 |  | 24,266
| 216,376 |  | 128,292
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 22,868 |  | 31,992
Bank Loans & Overdrafts | 51,500 |  | 75,500
Other Creditors | 73,000 |  | 100,000
| 147,368 |  | 207,492
9. | Share Premium Account
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Equity Share Premium b/fwd | 327,733 |  | -
Equity Share Premium - New Issue | - |  | 327,733
Prior Year Adjustment | 133 |  | -
| 327,866 |  | 327,733
10. | Directors Loans The accounts include an outstanding director's loan of £13,014 (2023 - £10,564) owed to M Williams. The accounts include an outstanding director's loan of £3,027 (2023 - £nil) owed to P Colmer.
11. | Investments Fixed Asset Investments includes the acquisition of 100% of the called up share capital in Strata Accountants Ltd.
3