2024-04-012025-03-312025-03-31false10113414Little Cloud Kids 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Little Cloud Kids Limited

Registered Number
10113414
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Little Cloud Kids Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Claire Walker

Registered Address

Initial Business Centre Unit 7 Wilson Business Park
Monsall Road
Manchester
M40 8WN

Registered Number

10113414 (England and Wales)
Little Cloud Kids Limited
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets3496661
Tangible assets43,5255,019
4,0215,680
Current assets
Stocks510,28216,671
Debtors67,99310,644
Cash at bank and on hand2,7092,248
20,98429,563
Creditors amounts falling due within one year7(24,015)(34,134)
Net current assets (liabilities)(3,031)(4,571)
Total assets less current liabilities9901,109
Provisions for liabilities8(764)(1,079)
Net assets22630
Capital and reserves
Called up share capital11
Profit and loss account22529
Shareholders' funds22630
The financial statements were approved and authorised for issue by the Director on 25 July 2025, and are signed on its behalf by:
Claire Walker
Director
Registered Company No. 10113414
Little Cloud Kids Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows Website Costs 25% Reducing Balance Basis
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 242,0902,090
At 31 March 252,0902,090
Amortisation and impairment
At 01 April 241,4291,429
Charge for year165165
At 31 March 251,5941,594
Net book value
At 31 March 25496496
At 31 March 24661661
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 244,38214,80919,191
At 31 March 254,38214,80919,191
Depreciation and impairment
At 01 April 243,86910,30314,172
Charge for year1291,3651,494
At 31 March 253,99811,66815,666
Net book value
At 31 March 253843,1413,525
At 31 March 245134,5065,019
5.Stocks

2025

2024

££
Other stocks10,28216,671
Total10,28216,671
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables-135
Other debtors7,51510,509
Prepayments and accrued income478-
Total7,99310,644
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,978903
Bank borrowings and overdrafts3,7776,377
Taxation and social security18,19326,854
Other creditors67-
Total24,01534,134
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)7641,079
Total7641,079