Company registration number 11456217 (England and Wales)
CLOUD KICKERS DEVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
CLOUD KICKERS DEVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
CLOUD KICKERS DEVICES LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
20,953
35,823
Current assets
Debtors
6
50,656
11,016
Cash at bank and in hand
368,039
385,399
418,695
396,415
Creditors: amounts falling due within one year
7
(42,583)
(208,333)
Net current assets
376,112
188,082
Net assets
397,065
223,905
Capital and reserves
Called up share capital
8
102
102
Profit and loss reserves
396,963
223,803
Total equity
397,065
223,905

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 November 2025
Mr D R Lomas
Director
Company registration number 11456217 (England and Wales)
CLOUD KICKERS DEVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Cloud Kickers Devices Limited is a private company limited by shares incorporated in England and Wales. The registered office is Sherrington Building Magdalen Centre, Robert Robinson Avenue, Oxford, Oxfordshire, England, OX4 4GA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
5 year straight line
Computers
3 year straight line
Motor vehicles
5 year straight line
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash at bank and in hand are the basic financial assets and include cash at bank only.

CLOUD KICKERS DEVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade debtors, other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade creditors, corporation tax, other taxation and social security and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

CLOUD KICKERS DEVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
CLOUD KICKERS DEVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
4
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
26,299
9,320
Adjustments in respect of prior periods
(17,904)
(29,475)
Total current tax
8,395
(20,155)
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024
109,168
Additions
1,600
At 31 July 2025
110,768
Depreciation and impairment
At 1 August 2024
73,345
Depreciation charged in the year
16,470
At 31 July 2025
89,815
Carrying amount
At 31 July 2025
20,953
At 31 July 2024
35,823
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
42,166
-
0
Other debtors
8,490
11,016
50,656
11,016
CLOUD KICKERS DEVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,468
1,666
Corporation tax
26,299
9,320
Other taxation and social security
1,723
3,996
Other creditors
13,093
193,351
42,583
208,333
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
82
82
82
82
Ordinary B shares of £1 each
9
9
9
9
Ordinary C shares of £1 each
9
9
9
9
Ordinary D shares of £1 each
2
2
2
2
102
102
102
102
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
17,487
16,775
10
Related party transactions

Included within creditors falling due within one year are aggregated balances of £3,125 (202 4: £162,000) due to the company director and also, a company shareholder.

2025-07-31 2024-08-01 false false false 05 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr D R Lomas Mr C A J Lomas 11456217 2024-08-01 2025-07-31 11456217 2025-07-31 11456217 2024-07-31 11456217 core:OtherPropertyPlantEquipment 2025-07-31 11456217 core:OtherPropertyPlantEquipment 2024-07-31 11456217 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 11456217 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 11456217 core:WithinOneYear 2025-07-31 11456217 core:WithinOneYear 2024-07-31 11456217 core:CurrentFinancialInstruments 2025-07-31 11456217 core:CurrentFinancialInstruments 2024-07-31 11456217 core:ShareCapital 2025-07-31 11456217 core:ShareCapital 2024-07-31 11456217 core:RetainedEarningsAccumulatedLosses 2025-07-31 11456217 core:RetainedEarningsAccumulatedLosses 2024-07-31 11456217 core:ShareCapitalOrdinaryShareClass1 2025-07-31 11456217 core:ShareCapitalOrdinaryShareClass1 2024-07-31 11456217 core:ShareCapitalOrdinaryShareClass2 2025-07-31 11456217 core:ShareCapitalOrdinaryShareClass2 2024-07-31 11456217 core:ShareCapitalOrdinaryShareClass3 2025-07-31 11456217 core:ShareCapitalOrdinaryShareClass3 2024-07-31 11456217 core:ShareCapitalOrdinaryShareClass4 2025-07-31 11456217 core:ShareCapitalOrdinaryShareClass4 2024-07-31 11456217 core:ShareCapitalOrdinaryShares 2025-07-31 11456217 core:ShareCapitalOrdinaryShares 2024-07-31 11456217 bus:Director1 2024-08-01 2025-07-31 11456217 core:FurnitureFittings 2024-08-01 2025-07-31 11456217 core:ComputerEquipment 2024-08-01 2025-07-31 11456217 core:MotorVehicles 2024-08-01 2025-07-31 11456217 2023-08-01 2024-07-31 11456217 core:UKTax 2024-08-01 2025-07-31 11456217 core:UKTax 2023-08-01 2024-07-31 11456217 core:OtherPropertyPlantEquipment 2024-07-31 11456217 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 11456217 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 11456217 bus:OrdinaryShareClass2 2024-08-01 2025-07-31 11456217 bus:OrdinaryShareClass3 2024-08-01 2025-07-31 11456217 bus:OrdinaryShareClass4 2024-08-01 2025-07-31 11456217 bus:OrdinaryShareClass1 2025-07-31 11456217 bus:OrdinaryShareClass1 2024-07-31 11456217 bus:OrdinaryShareClass2 2025-07-31 11456217 bus:OrdinaryShareClass2 2024-07-31 11456217 bus:OrdinaryShareClass3 2025-07-31 11456217 bus:OrdinaryShareClass3 2024-07-31 11456217 bus:OrdinaryShareClass4 2025-07-31 11456217 bus:OrdinaryShareClass4 2024-07-31 11456217 bus:AllOrdinaryShares 2025-07-31 11456217 bus:AllOrdinaryShares 2024-07-31 11456217 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 11456217 bus:FRS102 2024-08-01 2025-07-31 11456217 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 11456217 bus:CompanySecretary1 2024-08-01 2025-07-31 11456217 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 11456217 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP