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2021-10-01 2022-09-30 SC515421 frs-bus:PreferenceShareClass4 2021-09-30 SC515421 frs-bus:PreferenceShareClass4 2022-09-30 SC515421 frs-bus:PreferenceShareClass5 2021-10-01 2022-09-30 SC515421 frs-bus:PreferenceShareClass5 2021-09-30 SC515421 frs-bus:PreferenceShareClass5 2022-09-30 SC515421 1 2021-10-01 2022-09-30 SC515421 1 2022-09-30 SC515421 1 2021-10-01 2022-09-30 SC515421 frs-core:LeasedAssets 2021-10-01 2022-09-30 SC515421 frs-core:OwnedAssets 2021-10-01 2022-09-30 SC515421 frs-core:CurrencyRisk 2021-10-01 2022-09-30 SC515421 frs-core:MarketRisk 2021-10-01 2022-09-30 SC515421 frs-core:InterestRateRisk 2021-10-01 2022-09-30 SC515421 frs-core:DeferredTaxation 2021-10-01 2022-09-30 SC515421 frs-core:DeferredTaxation 2021-09-30 SC515421 frs-core:DeferredTaxation 2022-09-30 SC515421 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 SC515421 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 SC515421 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 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Registered number: SC515421
Cloudfire Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC515421
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,233 2,260
47,233 2,260
CURRENT ASSETS
Debtors 5 3,705 5,595
Cash at bank and in hand 1,220 13,922
4,925 19,517
Creditors: Amounts Falling Due Within One Year 6 (67,929 ) (18,821 )
NET CURRENT ASSETS (LIABILITIES) (63,004 ) 696
TOTAL ASSETS LESS CURRENT LIABILITIES (15,771 ) 2,956
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,975 ) (430 )
NET (LIABILITIES)/ASSETS (24,746 ) 2,526
CAPITAL AND RESERVES
Called up share capital 7 20 20
Profit and Loss Account (24,766 ) 2,506
SHAREHOLDERS' FUNDS (24,746) 2,526
Page 1
Page 2
For the year ending 30 September 2023 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 Graham Curran
Director
04/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cloudfire Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC515421 . The registered office is 3 Willow Tree Place, Balerno, Midlothian, EH14 5AZ.
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. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2022 - 228 15,393 15,621
Additions 60,180 - 1,857 62,037
As at 30 September 2023 60,180 228 17,250 77,658
Depreciation
As at 1 October 2022 - 132 13,229 13,361
Provided during the period 15,045 24 1,995 17,064
As at 30 September 2023 15,045 156 15,224 30,425
Net Book Value
As at 30 September 2023 45,135 72 2,026 47,233
As at 1 October 2022 - 96 2,164 2,260
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 5,595
Other debtors 3,705 -
3,705 5,595
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 67,929 8,512
Taxation and social security - 10,309
67,929 18,821
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr and Mrs Curran by virtue of their ownership of 100% of the issued share capital in the company.
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