CLOUDCELL TECHNOLOGIES LTD


Director	BOYLE, Kevin Douglas


Registered Address	C/O Vantage Accounting 1 Cedar Office Park
	Cobham Road
	Wimborne
	BH21 7SB


Registered Number	07639413 (England and Wales)

Balance Sheet as at
30 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		207,306		258,979
			207,306		258,979
Current assets
Debtors		161,041		198,766
Cash at bank and on hand		152,865		211,859
		313,906		410,625
Creditors amounts falling due within one year	5	(214,675)		(225,781)
Net current assets (liabilities)			99,231		184,844
Total assets less current liabilities			306,537		443,823
Creditors amounts falling due after one year	6		(187,278)		(224,509)
Provisions for liabilities	8		(45,837)		(25,030)
Net assets			73,422		194,284
Capital and reserves
Called up share capital			86		3
Profit and loss account			73,336		194,281
Shareholders' funds			73,422		194,284

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 financial statements were approved and authorised for issue by the Director on 8 August 2025, and are signed on its behalf by:

BOYLE, Kevin Douglas
Director
Registered Company No. 07639413

CLOUDCELL TECHNOLOGIES LTD

Notes to the Financial Statements
for the period ended 30 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	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.

	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.

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.

	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:


		Straight line (years)
	Plant and machinery	3
	Vehicles	5
	Office Equipment	3

	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


		2024		2023
	Average number of employees during the year	12		12

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	408,175	108,010	134,722	650,907
Additions	83,978	11,250	3,608	98,836
At 30 December 24	492,153	119,260	138,330	749,743
Depreciation and impairment
At 01 January 24	242,416	27,692	121,820	391,928
Charge for year	120,734	22,472	7,303	150,509
At 30 December 24	363,150	50,164	129,123	542,437
Net book value
At 30 December 24	129,003	69,096	9,207	207,306
At 31 December 23	165,759	80,318	12,902	258,979

4.	Stocks

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	88,644	92,637
Taxation and social security	96,901	112,008
Other creditors	4,235	-
Accrued liabilities and deferred income	24,895	21,136
Total	214,675	225,781


	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.

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	134,794	147,965
Other creditors	52,484	76,544
Total	187,278	224,509

7.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	52,484		76,544

8.	Provisions for liabilities

	2024	2023
	£	£
Other provisions	45,837	25,030
Total	45,837	25,030