REGISTERED NUMBER: 14249063 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

CIFRA SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K P Shapley

Mrs J Shapley

REGISTERED OFFICE:

Fairway House

Links Business Park

St Mellons

Cardiff

South Glamorgan

CF3 0LT

REGISTERED NUMBER:

14249063 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

5

5,188

2,174

CURRENT ASSETS

Debtors

6

69,054

51,753

Cash at bank and in hand

2,354

34

71,408

51,787

CREDITORS

Amounts falling due within one year

7

(41,138

)

(30,353

)

NET CURRENT ASSETS

30,270

21,434

TOTAL ASSETS LESS CURRENT LIABILITIES

35,458

23,608

CREDITORS

Amounts falling due after more than one year

8

(28,730

)

(30,471

)

PROVISIONS FOR LIABILITIES

(1,297

)

(413

)

NET ASSETS/(LIABILITIES)

5,431

(7,276

)

CAPITAL AND RESERVES

Called up share capital

102

1

Retained earnings

5,329

(7,277

)

SHAREHOLDERS' FUNDS

5,431

(7,276

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

K P Shapley - Director

Mrs J Shapley - Director

1.	STATUTORY INFORMATION

Cifra Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The financial statements are prepared under the going concern basis. The directors believe that this is appropriate as they believe that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2025

6,288

Additions

6,520

At 31 July 2026

12,808

DEPRECIATION

At 1 August 2025

4,114

Charge for year

3,506

At 31 July 2026

7,620

NET BOOK VALUE

At 31 July 2026

5,188

At 31 July 2025

2,174

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

43,584

22,823

Other debtors

25,470

28,930

69,054

51,753

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,571

3,210

Trade creditors

-

3,926

Taxation and social security

35,677

21,327

Other creditors

1,890

1,890

41,138

30,353

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

28,730

30,471

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

10,367

13,577

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K P Shapley.