IRIS Accounts Production v24.1.0.578 11868164 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false false true false Ordinary A 0.01000 Ordinary B 0.01000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh118681642022-11-30118681642023-11-30118681642022-12-012023-11-30118681642021-11-30118681642021-12-012022-11-30118681642022-11-3011868164ns15:EnglandWales2022-12-012023-11-3011868164ns14:PoundSterling2022-12-012023-11-3011868164ns10:Director12022-12-012023-11-3011868164ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3011868164ns10:SmallEntities2022-12-012023-11-3011868164ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3011868164ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3011868164ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3011868164ns10:FullAccounts2022-12-012023-11-301186816412022-12-012023-11-3011868164ns10:OrdinaryShareClass12022-12-012023-11-3011868164ns10:OrdinaryShareClass22022-12-012023-11-3011868164ns10:Director72022-12-012023-11-3011868164ns10:Director82022-12-012023-11-3011868164ns10:Director92022-12-012023-11-3011868164ns10:RegisteredOffice2022-12-012023-11-3011868164ns5:CurrentFinancialInstruments2023-11-3011868164ns5:CurrentFinancialInstruments2022-11-3011868164ns5:Non-currentFinancialInstruments2023-11-3011868164ns5:Non-currentFinancialInstruments2022-11-3011868164ns5:ShareCapital2023-11-3011868164ns5:ShareCapital2022-11-3011868164ns5:RetainedEarningsAccumulatedLosses2023-11-3011868164ns5:RetainedEarningsAccumulatedLosses2022-11-3011868164ns5:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3011868164ns5:PatentsTrademarksLicencesConcessionsSimilar2022-12-012023-11-3011868164ns5:PatentsTrademarksLicencesConcessionsSimilar2022-11-3011868164ns5:PatentsTrademarksLicencesConcessionsSimilar2023-11-3011868164ns5:PatentsTrademarksLicencesConcessionsSimilar2022-11-3011868164ns5:PlantMachinery2022-11-3011868164ns5:FurnitureFittings2022-11-3011868164ns5:MotorVehicles2022-11-3011868164ns5:ComputerEquipment2022-11-3011868164ns5:PlantMachinery2022-12-012023-11-3011868164ns5:FurnitureFittings2022-12-012023-11-3011868164ns5:MotorVehicles2022-12-012023-11-3011868164ns5:ComputerEquipment2022-12-012023-11-3011868164ns5:PlantMachinery2023-11-3011868164ns5:FurnitureFittings2023-11-3011868164ns5:MotorVehicles2023-11-3011868164ns5:ComputerEquipment2023-11-3011868164ns5:PlantMachinery2022-11-3011868164ns5:FurnitureFittings2022-11-3011868164ns5:MotorVehicles2022-11-3011868164ns5:ComputerEquipment2022-11-3011868164ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3011868164ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3011868164ns5:DeferredTaxation2022-11-3011868164ns5:DeferredTaxation2022-12-012023-11-3011868164ns5:DeferredTaxation2023-11-3011868164ns10:OrdinaryShareClass12023-11-3011868164ns10:OrdinaryShareClass22023-11-3011868164ns10:Director62022-12-012023-11-3011868164ns10:Director662022-11-3011868164ns10:Director662021-11-3011868164ns10:Director662022-12-012023-11-3011868164ns10:Director662021-12-012022-11-3011868164ns10:Director662023-11-3011868164ns10:Director662022-11-3011868164ns10:Director22022-12-012023-11-3011868164ns10:Director222022-11-3011868164ns10:Director222021-11-3011868164ns10:Director222022-12-012023-11-3011868164ns10:Director222021-12-012022-11-3011868164ns10:Director222023-11-3011868164ns10:Director222022-11-3011868164ns10:Director32022-12-012023-11-3011868164ns10:Director332022-11-3011868164ns10:Director332021-11-3011868164ns10:Director332022-12-012023-11-3011868164ns10:Director332021-12-012022-11-3011868164ns10:Director332023-11-3011868164ns10:Director332022-11-301186816412022-12-012023-11-30
REGISTERED NUMBER: 11868164 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CLOUD VOICE AND DATA LTD

CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CLOUD VOICE AND DATA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: C E Friend
R N H Bailey
V C Rishbeth
M J Halford





REGISTERED OFFICE: Focus House
Ham Road
Shoreham-By-Sea
BN43 6PA





REGISTERED NUMBER: 11868164 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Ltd
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 72,693 47,466
Tangible assets 5 5,525 10,301
78,218 57,767

CURRENT ASSETS
Stocks 11,077 -
Debtors 6 339,545 289,851
Cash at bank 82,901 8,070
433,523 297,921
CREDITORS
Amounts falling due within one year 7 (373,263 ) (325,366 )
NET CURRENT ASSETS/(LIABILITIES) 60,260 (27,445 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,478

30,322

CREDITORS
Amounts falling due after more than one
year

8

(17,367

)

(27,447

)

PROVISIONS FOR LIABILITIES 9 (1,381 ) (2,575 )
NET ASSETS 119,730 300

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 119,630 200
SHAREHOLDERS' FUNDS 119,730 300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

BALANCE SHEET - continued
30 NOVEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by:





C E Friend - Director


CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Cloud Voice and Data Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 December 2022 62,432
Additions 40,895
At 30 November 2023 103,327
AMORTISATION
At 1 December 2022 14,966
Amortisation for year 15,668
At 30 November 2023 30,634
NET BOOK VALUE
At 30 November 2023 72,693
At 30 November 2022 47,466

CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 992 3,465 4,350 12,505 21,312
DEPRECIATION
At 1 December 2022 577 2,014 1,819 6,601 11,011
Charge for year 193 723 1,087 2,773 4,776
At 30 November 2023 770 2,737 2,906 9,374 15,787
NET BOOK VALUE
At 30 November 2023 222 728 1,444 3,131 5,525
At 30 November 2022 415 1,451 2,531 5,904 10,301

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 104,072 65,459
Other debtors 235,473 224,392
339,545 289,851

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,077 9,829
Trade creditors 154,924 155,957
Amounts owed to group undertakings - 58,529
Taxation and social security 114,374 57,346
Other creditors 93,888 43,705
373,263 325,366

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,367 27,447

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,381 2,575

CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 December 2022 2,575
Credit to Income Statement during year (1,194 )
Balance at 30 November 2023 1,381

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4,700 Ordinary A £0.01 47 47
5,300 Ordinary B £0.01 53 53
100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

2023 2022
£    £   
S M Whitney
Balance outstanding at start of year - 200
Amounts advanced 8,190 -
Amounts repaid - (200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,190 -

R O Clarke
Balance outstanding at start of year 137,994 40,662
Amounts advanced 53,090 97,332
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 191,084 137,994

M Clarke
Balance outstanding at start of year - -
Amounts repaid (60,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (60,000 ) -

CLOUD VOICE AND DATA LTD (REGISTERED NUMBER: 11868164)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

12. POST BALANCE SHEET EVENTS

On 31 January 2024 Focus 4 U Ltd acquired 100% of the issued share capital of Cloud Voice and Data Ltd.

13. ULTIMATE CONTROLLING PARTY

As at the balance sheet date the company was controlled by it's directors.