Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2024 1 January 2024 false 1 January 2025 12 November 2025 12 November 2025 07721970 Mr Lorenzo Silvano Giuseppe Tosonotti Mr Lorenzo Silvano Giuseppe Tosonotti iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07721970 2024-12-31 07721970 2025-11-12 07721970 2025-01-01 2025-11-12 07721970 frs-core:CurrentFinancialInstruments 2025-11-12 07721970 frs-core:ShareCapital 2025-11-12 07721970 frs-core:RetainedEarningsAccumulatedLosses 2025-11-12 07721970 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-11-12 07721970 frs-bus:FilletedAccounts 2025-01-01 2025-11-12 07721970 frs-bus:SmallEntities 2025-01-01 2025-11-12 07721970 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-11-12 07721970 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-11-12 07721970 frs-bus:Director1 2025-01-01 2025-11-12 07721970 frs-bus:CompanySecretary1 2025-01-01 2025-11-12 07721970 frs-countries:EnglandWales 2025-01-01 2025-11-12 07721970 2023-12-31 07721970 2024-12-31 07721970 2024-01-01 2024-12-31 07721970 frs-core:CurrentFinancialInstruments 2024-12-31 07721970 frs-core:ShareCapital 2024-12-31 07721970 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07721970 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 07721970
D.Cloud Ltd
Unaudited Financial Statements
For the Period 1 January 2025 to 12 November 2025
Welltax Limited
D.Cloud Ltd
Contents
Contents

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

Page 1
D.Cloud Ltd
Balance Sheet
As At 12 November 2025
Balance Sheet
Registered number: 07721970

| 12 November 2025 | 31 December 2024
--- | --- | ---
| Notes | $ | $ | $ | $
CURRENT ASSETS
Debtors | 4 | - |  | 68,090 |
Cash at bank and in hand |  | 225 |  | 2,167 |
|  | 225 |  | 70,257 |
Creditors: Amounts Falling Due Within One Year | 5 | (150 ) |  | (129 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 75 |  | 70,128
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 75 |  | 70,128
NET ASSETS |  |  | 75 |  | 70,128
CAPITAL AND RESERVES
Called up share capital | 6 |  | 145 |  | 145
Profit and Loss Account |  |  | (70 ) |  | 69,983
SHAREHOLDERS' FUNDS |  |  | 75 |  | 70,128

For the period ending 12 November 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 Lorenzo Silvano Giuseppe Tosonotti Director
10/11/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
D.Cloud Ltd
Notes to the Financial Statements
For the Period 1 January 2025 to 12 November 2025
Notes to the Financial Statements
1. General Information
D.Cloud Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07721970 . The registered office is 24 Fitzroy Square, Fitzrovia, London, W1T 6EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into US dollars at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into US dollars at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 12 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| $ |  | $
Due within one year
Banca Nazionale San Marinese - Bonds | - |  | 68,090

Page 2
Page 3
D.Cloud Ltd
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 12 November 2025
5. Creditors: Amounts Falling Due Within One Year

| 12 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| $ |  | $
Trade creditors | - |  | 1
Other creditors | - |  | 128
Amounts owed to group undertakings | 150 |  | -
| 150 |  | 129

6. Share Capital

| 12 November 2025 |  | 31 December 2024
--- | --- | --- | ---
| $ |  | $
Allotted, Called up and fully paid | 145 |  | 145

Page 3