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
|