Charity Registration Number : 1171883
THE CYBER TRUST
A CHARITABLE INCORPORATED ORGANISATION (CIO) TRUSTEES’ REPORT
AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
THE CYBER TRUST
CONTENTS
FOR THE YEAR ENDED 31 MARCH 2026
| Legal and Administrative Information | ........................................................................................ | 1 |
|---|---|---|
| Trustees' Report | ........................................................................................ | 2 |
| Independent Examiner's Report | ........................................................................................ | 3 |
| Statement of Financial Activities | ........................................................................................ | 4 |
| Balance Sheet | ........................................................................................ | 5 |
| Notes to the Financial Statements | ........................................................................................ | 6 - 8 |
THE CYBER TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2026
| Trustees | Dr Robert Lawrence Nowill |
|---|---|
| David John Thomson | |
| Dr Nina Reeves | |
| Zayd Abdullah Dawood | |
| Emma Jane Shaw | |
| James Maxwell Green | |
| Aynsley Damery (to Jan 2026) | |
| Dame Janet Trotter (to Apr 2025) | |
| Charity Number | 1171883 |
| Registered Ofce | Hughenden |
| Western Road | |
| CHELTENHAM | |
| GL50 3RJ | |
| Chairman | Dr Robert Lawrence Nowill |
| Bankers | Santander Corporate & Commercial Banking |
| Sunderland | |
| SR43 4GG | |
| Independent Examiner | Cecilia Asamoah ACCA MBA |
| 235 Tonge Moor Road | |
| Bolton | |
| BL2 2HR |
Page 1 of 8
THE CYBER TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their annual report and financial statements for the year ended 31 March 2026.
In March 2017 The Cyber Trust was created to help those vulnerable become safer online and more aware of how they may become targets for cyber-attacks or manipulation. Initially, we worked in Gloucestershire and undertook face-to-face sessions with pupils in both public and private schools. These sessions were well received and were independently assessed, with positive results.
However, demands for the sessions grew exponentially and the trustees developed an app for Android and Apple (iPhone and iPad) smartphones and tablets. Known as ‘SpeakOut!’, since 2022 the app covers a range of relevant subjects, specifically for pupils transitioning from primary to secondary age. This age range was selected because this point of transition was seen to be a critical time in the development of young people.
The success of the App was picked up by The United Nations (UN), who through the ITU Child Online Protection (COP) team, a specialised agency of The UN, and in concert with us developed their AskMe App from September 2023 based on our ideas.
It is a principle of our work that any resources for schools and young people should be free at the point of delivery. This is because many schools, which should benefit from using such an app, experience difficulties in raising funds for such learning, although it is recognised as essential.
Our approach is to trial ideas with young people in school and youth group settings (including Girlguiding) and has been well received. In fact, many young people have commented that they like our innovative approach and did not have experience of any other such material.
In 2024 we started work on The Family Internet Safety Project, which is highly relevant in the context of The UK Online Safety Act and the use of Smartphones both in and out of school by young people. Our focus is on helping parents and carers, who may not be as IT savvy as the children. Through 2025/26 the project has delivered a number of educational and learning videos on parent/child internet safety apps for use by families, on YouTube. We have also started a research project on the topic with The University of Gloucestershire Psychology Department.
Also in 2024 Cyber Security Challenge UK Ltd (CSCUK) closed, and donated their more valuable resources to The Cyber Trust (residual funds, cybergamesuk.com, Apps, and Lesson Plans). Some former Directors of CSCUK are currently Trustees of The Cyber Trust and in 2025/26 continued to support the donated programmes – in particular cybergamesuk.com
This report was approved by the trustees and signed on its behalf by:
Dr Robert Lawrence Nowill Chair
Date : 2 4 August 2026
Page 2 of 8
THE CYBER TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2026
Independent Examiner’s Report to the Trustees of The Cyber Trust
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2026 which consists of the statement of financial activities, balance sheet and the related notes.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
-
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Name: Cecilia Asamoah ACCA MBA
Date: 20 August 2026
Page 3 of 8
THE CYBER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2026
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Other 7 Total Net income Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 26,400 414 26,814 2,009 3,165 6,200 11,374 15,440 15,440 9,072 24,512 |
Total Funds 2026 £ 26,400 414 26,814 2,009 3,165 6,200 11,374 15,440 15,440 9,072 24,512 |
Total Funds 2025 £ 10,195 121 |
|---|---|---|---|
| 10,316 | |||
| 999 725 - |
|||
| 1,724 | |||
| 8,592 | |||
| 8,592 480 |
|||
| 9,072 |
Page 4 of 8
THE CYBER TRUST
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2026
| Recommended categories by activity Notes Current assets Cash at bank and in hand 8 Total current assets Total net assets Funds of the Charity Unrestricted funds 9 Restricted funds 9 Endowment funds 9 Total funds |
Total Funds 2026 £ 24,512 24,512 24,512 24,512 - - 24,512 |
Total Funds 2025 £ 9,072 9,072 |
|---|---|---|
| 9,072 | ||
| 9,072 - - |
||
| 9,072 |
The financial statements were approved by the trustees on 20 August 2026 and signed on its behalf by:
Dr Robert Lawrence Nowill Chair
Date : 20 August 2026
Page 5 of 8
THE CYBER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Charity for THE CYBER TRUST is a Charitable Incorporated Organization (CIO) in Charity Commission for England and Wales. The registered office is Hughenden, Western Road, CHELTENHAM, GL50 3RJ.
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
1.4 Donated services and facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
1.5 Income from charitable activities
Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
1.6 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
Page 6 of 8
1.7 Taxation
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
Value added tax is accounted for on an accruals basis.
1.8 Fund accounting
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
2. Income from Donations and Legacies
| 2. Income from Donations and Legacies | ||
|---|---|---|
| Analysis Unrestricted funds £ Donation and gifts 26,298 Gift Aid 102 Total 26,400 3. Income from Investments Analysis Unrestricted funds £ Interest income 414 Total 414 4. Expenditure on Raising Funds Analysis Unrestricted funds £ Incurred seeking donations 294 Total 294 Support Costs 1,715 2,009 5. Expenditure on Charitable Activities Analysis Unrestricted funds £ Advertising and marketing 1,450 Bank charges - Total 1,450 Support Costs 1,715 3,165 |
Total funds 2026 £ 26,298 102 26,400 Total funds 2026 £ 414 414 Total funds 2026 £ 294 294 1,715 2,009 Total funds 2026 £ 1,450 - 1,450 1,715 3,165 |
Total funds 2025 £ 10,164 31 |
| 10,195 | ||
| Total funds 2025 £ 121 |
||
| 121 | ||
| Total funds 2025 £ 276 276 723 |
||
| 999 | ||
| Total funds 2025 £ - 2 2 723 |
||
| 725 |
Page 7 of 8
6. Support Costs
| Analysis Total funds 2026 Total funds 2025 £ £ Support Costs Printing and stationery 94 - Web & hosting costs - 1,394 Subscriptions - 52 Insurance 116 - Computer costs 3,220 - 3,430 1,446 7. Other Expenditure Analysis Unrestricted funds Total funds 2026 £ £ Other Expenditure 6,200 6,200 Total 6,200 6,200 8. Cash at bank and in hand Analysis Total funds 2026 Total funds 2025 £ £ Cash at bank and in hand 24,512 9,072 Total 24,512 9,072 9. Charity funds 9.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Fund balances carried forward £ £ £ £ Unrestricted funds Total 9,072 26,814 11,374 24,512 9.2 Details of material funds held and movements during the PREVIOUS reporting period Fund names Fund balances brought forward Income Expenditure Fund balances carried forward £ £ £ £ Unrestricted funds Total 480 10,316 1,724 9,072 |
Total funds 2026 £ 94 - - 116 3,220 |
Total funds 2025 £ - 1,394 52 - - |
Total funds 2025 £ - 1,394 52 - - |
|
|---|---|---|---|---|
| 3,430 1,446 |
||||
| Total funds 2026 £ 6,200 |
||||
| 6,200 | ||||
| Total funds 2025 £ 9,072 |
||||
| 9,072 | ||||
| 9,072 |
10. Additional Disclosures
Brief statement of the charity’s policy on reserves.
The charity has a small surplus fund. We are organising fundraising appeals and actively encouraging trustees to seek donations to raise the profile of the charity and continue its objectives. We are also in discussions in connection with corporate sponsorship.
Page 8 of 8