Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet

As at 31 December 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 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 chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable for consulting services and the arrangement of technology solutions. Turnover is recognised upon the completion of the performance obligations associated with the contracts with customers.

  Other accounting policies

  Statement of compliance These financial statements have been prepared in accordance with Section 1A ‘Small Entities’ of FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. Accounting convention The financial statements have been prepared under the historical cost convention. They are presented in sterling, which is the functional currency of the company, and monetary amounts are rounded to the nearest £. Commencement of trading The company was dormant throughout the comparative period and commenced trading during the year ended 31 December 2025. The comparative period is shorter than twelve months. The comparative amounts are therefore not directly comparable with those for the current year. Cash at bank and in hand Cash at bank and in hand comprises money held in the company’s bank accounts. Foreign currency Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate ruling at the reporting date. Exchange differences are recognised in profit or loss. Going concern At the reporting date the company had net current liabilities and net liabilities of £11,874 (2024: net assets of £1). The company is dependent on the continued financial support of its parent undertaking, Assured Cyber Ltd, which has confirmed that it will provide such support as is necessary to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. On this basis the directors consider it appropriate to prepare the financial statements on the going concern basis. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102. Basic financial assets, including trade and other debtors and cash and bank balances, and basic financial liabilities, including trade creditors and amounts owed to group undertakings, are initially measured at transaction price and subsequently at amortised cost. Parent undertaking and controlling party The immediate and ultimate parent undertaking is Assured Cyber Ltd, a company incorporated in England and Wales, whose registered office is 28 Scrutton Street, London, United Kingdom, EC2A 4RP

Notes to the Financial Statements

for the Period Ended 31 December 2025

• 2. Employees

  	2025	5 months to 31 December 2024
  Average number of employees during the period	0	1

  The company has no employees in 2025; staff working on the company’s business are employed by the parent undertaking, including the Directors.