GREAT CLOUD DRAGON LTD 11882118 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Information technology consultancy activities Digita Accounts Production Advanced 6.30.9574.0 true true 11882118 2024-04-01 2025-03-31 11882118 2025-03-31 11882118 bus:Director1 1 2025-03-31 11882118 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-03-31 11882118 core:CurrentFinancialInstruments 2025-03-31 11882118 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11882118 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 11882118 bus:SmallEntities 2024-04-01 2025-03-31 11882118 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11882118 bus:FilletedAccounts 2024-04-01 2025-03-31 11882118 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11882118 bus:RegisteredOffice 2024-04-01 2025-03-31 11882118 bus:Director1 2024-04-01 2025-03-31 11882118 bus:Director1 1 2024-04-01 2025-03-31 11882118 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-04-01 2025-03-31 11882118 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11882118 countries:England 2024-04-01 2025-03-31 11882118 bus:Director1 1 2024-03-31 11882118 2023-04-01 2024-03-31 11882118 2024-03-31 11882118 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2024-03-31 11882118 core:CurrentFinancialInstruments 2024-03-31 11882118 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11882118 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 11882118

GREAT CLOUD DRAGON LTD
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

GREAT CLOUD DRAGON LTD

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

GREAT CLOUD DRAGON LTD

Company Information

Director | Mr P Soni

Registered office | 25 Blincoe Close London SW19 5PP

Accountants | Clever Accounts Ltd Brookfield Court Selby Road Garforth Leeds LS25 1NB

GREAT CLOUD DRAGON LTD

(Registration number: 11882118)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | 13,846 | 12,147
Cash at bank and in hand |  | 47,936 | 60,937
|  | 61,782 | 73,084
Creditors: Amounts falling due within one year |  | (5,934) | (3,482)
Total assets less current liabilities |  | 55,848 | 69,602
Creditors: Amounts falling due after more than one year |  | (10,133) | (20,355)
Net assets |  | 45,715 | 49,247
Capital and reserves |  |  |
Called up share capital | 4 | 1 | 1
Retained earnings |  | 45,714 | 49,246
Shareholders' funds |  | 45,715 | 49,247

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 October 2025

.........................................

Mr P Soni
Director

GREAT CLOUD DRAGON LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
25 Blincoe Close
London
SW19 5PP
United Kingdom

These financial statements were authorised for issue by the director on 1 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

GREAT CLOUD DRAGON LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 1 | 1 | 1 | 1

5 | Related party transactions

GREAT CLOUD DRAGON LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Transactions with the director

2025 | At 1 April 2024 £ | Repayments by director £ | At 31 March 2025 £
Mr P Soni
dla | 12,146 | (449) | 11,698

2024 | At 1 April 2023 £ | At 31 March 2024 £
Mr P Soni