Cyber Tec Security Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Cyber Tec Security Ltd

Company Information

Directors

L J Ralston C W A Madders M D Ralston

Registered Office

Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number

11564199

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Cyber Tec Security Ltd

(Registration number: 11564199)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,417	2,668
Current assets
Debtors	6	5,079	10,122
Cash at bank and in hand		105,011	127,116
		110,090	137,238
Creditors: Amounts falling due within one year	7	(45,995)	(116,429)
Net current assets		64,095	20,809
Total assets less current liabilities		65,512	23,477
Creditors: Amounts falling due after more than one year	7	(21,653)	(27,644)
Provisions for liabilities		(90)	-
Net assets/(liabilities)		43,769	(4,167)
Capital and reserves
Called up share capital		1	1
Retained earnings		43,768	(4,168)
Shareholders' funds/(deficit)		43,769	(4,167)

Cyber Tec Security Ltd

(Registration number: 11564199)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 August 2026 and signed on its behalf by:
 

......................................... M D Ralston Director

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Going concern

The directors are satisfied that the company has adequate resources to continue to operate for the foreseeable future. They have therefore prepared the financial statements on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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

Asset class	Depreciation method and rate
Plant and machinery	50% on cost
Fixtures and fittings	33% on cost
Computer equipment	33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 9).

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Computer software £	Total £
Cost or valuation
At 1 January 2025	11,768	11,768
At 31 December 2025	11,768	11,768
Amortisation
At 1 January 2025	11,768	11,768
At 31 December 2025	11,768	11,768
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	-	-

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Computer equipment £	Total £
Cost or valuation
At 1 January 2025	616	461	26,070	27,147
At 31 December 2025	616	461	26,070	27,147
Depreciation
At 1 January 2025	616	461	23,402	24,479
Charge for the year	-	-	1,251	1,251
At 31 December 2025	616	461	24,653	25,730
Carrying amount
At 31 December 2025	-	-	1,417	1,417
At 31 December 2024	-	-	2,668	2,668

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Debtors

	Note	2025 £	2024 £
Amounts owed by related parties	9	912	-
Prepayments and accrued income		949	3,147
Other debtors		3,218	6,975
		5,079	10,122

7

Creditors

	Note	2025 £	2024 £
Bank borrowings		6,003	5,853
Trade creditors		170	114
Amounts owed to related parties	9	2,388	93,124
Taxation and social security		29,128	11,260
Accruals and deferred income		6,175	4,389
Other creditors		2,131	1,689
		45,995	116,429

 

	Note	2025 £	2024 £
Due after one year
Bank borrowings		21,653	27,644

Included in bank borrowings is a balance of £27,656 (2024 - £33,497) which is unsecured and guaranteed by the government.

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8	Financial commitments, guarantees and contingencies

Off-balance sheet commitments

The total amount of financial commitments not included in the balance sheet is £Nil (2024 - £1,664). At 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases.

Pension commitments

Included in the balance sheet are pensions of £1,953 (2024 - £1,689). The company participates in a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

9	Related party transactions

Loans to related parties

2025	Other related parties £	Total £
Advanced	188,125	188,125
Repaid	(187,213)	(187,213)
At end of period	912	912

Terms of loans to related parties

Loans to other related parties are interest free and repayable on demand.

 

Cyber Tec Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Loans from related parties

2025	Key management £	Other related parties £	Total £
At start of period	1,600	91,524	93,124
Advanced	12,741	-	12,741
Repaid	(11,953)	(91,524)	(103,477)
At end of period	2,388	-	2,388

2024	Key management £	Other related parties £	Total £
At start of period	671	121,372	122,043
Advanced	2,777	99,586	102,363
Repaid	(1,848)	(129,434)	(131,282)
At end of period	1,600	91,524	93,124

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.

 Included in loans from other related parties is a balance of £nil (2024 - £76,514) owed to EKCO MSP (UK) Limited which is subject to interest and repayable on demand. All other balances are interest free and repayable on demand.