REGISTERED NUMBER: 08337873 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Cybrand AEC Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

J P Darlington

Registered office:

TTA-001, Building 90

Thornton Science Park

Pool Lane

Chester

CH2 4NU

Registered number:

08337873 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

194,417

59,735

Current assets

Stocks

56,700

176,000

Debtors

5

184,813

128,088

Cash at bank

121,855

524,857

363,368

828,945

Creditors

Amounts falling due within one year

6

77,746

488,971

Net current assets

285,622

339,974

Total assets less current liabilities

480,039

399,709

Creditors

Amounts falling due after more than one year

7

(66,368

)

(2,741

)

Provisions for liabilities

9

(46,619

)

(14,934

)

Net assets

367,052

382,034

Capital and reserves

Called up share capital

10

100

100

Retained earnings

366,952

381,934

Shareholders' funds

367,052

382,034

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 September 2026 and were signed by:

J P Darlington - Director

1.	Statutory information

Cybrand AEC 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.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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

-

25% reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

3.	Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

42,441

55,458

4,261

102,160

Additions

202,437

-

749

203,186

At 31 December 2025

244,878

55,458

5,010

305,346

Depreciation

At 1 January 2025

17,672

22,183

2,570

42,425

Charge for year

56,802

11,092

610

68,504

At 31 December 2025

74,474

33,275

3,180

110,929

Net book value

At 31 December 2025

170,404

22,183

1,830

194,417

At 31 December 2024

24,769

33,275

1,691

59,735

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade debtors

16,572

44,265

Other debtors

168,241

83,823

184,813

128,088

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Bank loans and overdrafts

2,640

9,900

Hire purchase contracts

45,970

11,693

Trade creditors

11,326

55,321

Taxation and social security

4,291

137,802

Other creditors

13,519

274,255

77,746

488,971

7.

Creditors: amounts falling due after more than one year

31/12/25

31/12/24

£

£

Bank loans

-

2,741

Hire purchase contracts

66,368

-

66,368

2,741

8.	Secured debts

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Hire purchase contracts

112,338

11,693

Hire purchase contracts are secured on the underlying assets.

9.	Provisions for liabilities

31/12/25

31/12/24

£

£

Deferred tax

46,619

14,934

Deferred

tax

£

Balance at 1 January 2025

14,934

Charge to Statement of Income and Retained Earnings during year

31,685

Balance at 31 December 2025

46,619

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

95

Ordinary shares

£1

95

95

5

A Ordinary shares

£1

5

5

100

100

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

J P Darlington

Balance outstanding at start of year

83,823

-

Amounts advanced

13,476

105,713

Amounts repaid

(97,299

)

(21,890

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

83,823

The amount advanced in the year totalled £3,011 and amounts repaid in the year totalled £86,834 including £77,196 on 30 April 2025. These loans are interest-free and repayable on demand.