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Registered number: 12680716
Cloud Forest Films Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Cloud Forest Films Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Cloud Forest Films Limited
Company Information
For The Year Ended 30 June 2025
Company Information

Director | Mr James Rowat
Company Number | 12680716
Registered Office | First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA
Accountants | Town & Forest
| Chartered Accountants & Statutory Auditors
| First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA

Page 1
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Cloud Forest Films Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12680716

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,676 |  | 2,235
|  |  | 1,676 |  | 2,235
CURRENT ASSETS
Stocks | 5 | 20,236 |  | 19,329 |
Debtors | 6 | 3,607 |  | 7,403 |
Cash at bank and in hand |  | 13,799 |  | 8,374 |
|  | 37,642 |  | 35,106 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,110 ) |  | (17,409 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 15,532 |  | 17,697
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,208 |  | 19,932
NET ASSETS |  |  | 17,208 |  | 19,932
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 17,207 |  | 19,931
SHAREHOLDERS' FUNDS |  |  | 17,208 |  | 19,932

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 James Rowat Director
17 October 2025

The notes on pages 3 to 4 form part of these financial statements.
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Cloud Forest Films Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Cloud Forest Films Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12680716 . The registered office is First Floor, New Barnes Mill, Cottonmill Lane, St Albans, AL1 2HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Cloud Forest Films Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Trade Debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.8. Provisions and Accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 946 | 2,620 | 3,566
As at 30 June 2025 | 946 | 2,620 | 3,566
Depreciation
As at 1 July 2024 | 513 | 818 | 1,331
Provided during the period | 108 | 451 | 559
As at 30 June 2025 | 621 | 1,269 | 1,890
Net Book Value
As at 30 June 2025 | 325 | 1,351 | 1,676
As at 1 July 2024 | 433 | 1,802 | 2,235

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 20,236 |  | 19,329

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,750 |  | 6,362
Prepayments and accrued income | 857 |  | 1,041
| 3,607 |  | 7,403

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 9,259 |  | 8,649
Other taxes and social security | 284 |  | -
Accruals and deferred income | 3,764 |  | 3,488
Director's loan account | 8,803 |  | 5,272
| 22,110 |  | 17,409

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