XLCYBER Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15541163

		31 December 2025		31 December 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	600		50
Cash at bank and in hand		3,365		3,137

		3,965		3,187
Creditors: Amounts Falling Due Within One Year	5	(8,925 )		(5,844 )

NET CURRENT ASSETS (LIABILITIES)			(4,960 )		(2,657 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,960 )		(2,657 )

NET LIABILITIES			(4,960 )		(2,657 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(5,060 )		(2,757 )

SHAREHOLDERS' FUNDS			(4,960)		(2,657)

Page 1

Page 2

XLCYBER Ltd

Balance Sheet (continued)

As At 31 December 2025

For the 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.

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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Karl Wood

Director

16 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

XLCYBER Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15541163 . The registered office is The Bristol Office, 2nd Floor, 5 High Street, Bristol, BS9 3BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Financial Instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand

are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss

in other operating expenses.

Basic financial instruments are recognised at amortised cost using the effective interest method, except

for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair

value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded

at cost and thereafter at fair value with changes recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire

or are settled, or (b) substantially all the risks and rewards or control of the ownership of the assets are

transferred to another party. Financial liabilities are derecognised when the liability is extinguished, that is

when the contractual obligation is discharged, cancelled or expires.

Directors loans are recognised at transaction price.

Page 3

Page 4

XLCYBER Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Other debtors	600	50

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	2,897	294
Other creditors	6,028	5,550

	8,925	5,844

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Karl Wood	50	-	-	-	50

The above loan is unsecured, interest free and repayable on demand.

Page 4