CLOUDGAIA LIMITED


Director	OKECKI, Francisco Ricardo Juan


Company Secretary	EBS CORPORATE SERVICES LIMITED


Registered Address	Innovation Centre
	Gallows Hill
	Warwick
	CV34 6UW


Registered Number	10768697 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	31 Dec 2024		31 May 2024
		£	£	£	£
Current assets
Debtors	4	765,556		975,114
Cash at bank and on hand		862,712		222,812
		1,628,268		1,197,926
Creditors amounts falling due within one year	5	(425,842)		(747,311)
Net current assets (liabilities)			1,202,426		450,615
Total assets less current liabilities			1,202,426		450,615
Net assets			1,202,426		450,615
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,202,425		450,614
Shareholders' funds			1,202,426		450,615

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 29 September 2025, and are signed on its behalf by:

OKECKI, Francisco Ricardo Juan
Director
Registered Company No. 10768697

CLOUDGAIA LIMITED

Notes to the Financial Statements
for the period ended 31 December 2024

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.

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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:

2.	Average number of employees


		2024		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

4.	Debtors: amounts due within one year

	2024	2024
	£	£
Trade debtors / trade receivables	544,752	604,475
Amounts owed by associates and joint ventures / participating interests	215,036	199,197
Other debtors	5,768	146,389
Total	765,556	950,061

5.	Creditors: amounts due within one year

	2024	2024
	£	£
Trade creditors / trade payables	163,514	708,393
Amounts owed to related parties	12,391	26,576
Taxation and social security	99,937	12,341
Other creditors	-	1
Accrued liabilities and deferred income	150,000	-
Total	425,842	747,311

6.	Controlling party
	Cloudgaia Holdings Ltd is regarded by the director as being the company's immediate undertaking and ultimate parent undertaking. The company address is: Innovation Centre Gallows Hill Warwick CV34 6UW United Kingdom

7.	Parent-subsidiary relationships
	Cloudgaia Holdings Ltd owns 100% of Cloudgaia Ltd