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Registered number: 03405526






CYBERPULSE COMPUTING LTD


ACCOUNTS

FOR THE YEAR ENDED 31/08/2025
























Prepared By:
Brody Lee Kershaw Ltd
Chartered Accountants
Suite 2 1st Floor
Metropolitan House Station Road
Cheadle Hulme
Cheshire
SK8 7AZ


ACCOUNTS
FOR THE YEAR ENDED 31/08/2025





DIRECTORS
Richard Cotter







REGISTERED OFFICE
Suite 2 1st Floor
Metropolitan House Station Road
Cheadle Hulme
Cheshire
SK8 7AZ


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03405526



ACCOUNTANTS
Brody Lee Kershaw Ltd
Chartered Accountants
Suite 2 1st Floor
Metropolitan House Station Road
Cheadle Hulme
Cheshire
SK8 7AZ


ACCOUNTS
FOR THEYEARENDED31/08/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/08/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		7,207		8,909

CURRENT ASSETS
Stock		700,485		378,500
Debtors	4	179,952		694,038
Cash at bank and in hand		524,540		329,086
		1,404,977		1,401,624
CREDITORS: Amounts falling due within one year	5	466,521		550,237
NET CURRENT ASSETS			938,456		851,387
TOTAL ASSETS LESS CURRENT LIABILITIES			945,663		860,296


CREDITORS: Amounts falling due after more than one year	6		-		18,222

NET ASSETS			945,663		842,074

CAPITAL AND RESERVES

Called up share capital	8		100		100
Profit and loss account			945,563		841,974
SHAREHOLDERS' FUNDS			945,663		842,074

For the year ending 31/08/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 05/08/2026 and signed on their behalf by



.............................
Richard Cotter
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.




2. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/09/2024	61,568	61,568
Additions	700	700
At 31/08/2025	62,268	62,268
Depreciation
At 01/09/2024	52,659	52,659
For the year	2,402	2,402
At 31/08/2025	55,061	55,061
Net Book Amounts
At 31/08/2025	7,207	7,207
At 31/08/2024	8,909	8,909




3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	700,485	378,500
	700,485	378,500




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	151,275	692,038
VAT	17,718	-
Other debtors	10,959	2,000
	179,952	694,038




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	158,197	145,838
PAYE control	29,697	43,139
Directors current account	132,540	142,037
Loans	8,222	-
Credit card	2,930	660
Trade creditors	114,658	204,084
Other creditors	1,277	1,367
Accruals	19,000	13,112
	466,521	550,237




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans (unsecured) >1yr	-	18,222
	-	18,222




8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




7. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	10	10




9. CONTROLLING PARTY
Andrew Christopher Cotter, Christine Audrey Cotter & Richard Cotter, control the company by virtue of a controlling interest (directly or indirectly) of 100% of the issued ordinary share capital.