Company No: 16270451 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.04.2025
		£
Fixed assets
Investments	3	1,269,797
		1,269,797
Current assets
Cash at bank and in hand		1,531
		1,531
Creditors: amounts falling due within one year	4	( 522,112)
Net current liabilities		(520,581)
Total assets less current liabilities		749,216
Net assets		749,216
Capital and reserves
Called-up share capital	5	752,941
Profit and loss account		( 3,725 )
Total shareholders' funds		749,216

For the financial period ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of White Cloud Holdings Ltd (registered number: 16270451) were approved and authorised for issue by the Board of Directors on 16 September 2025. They were signed on its behalf by:

B T Baychev Director

R M Hitchins Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

White Cloud Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is:
The Laundry
Little Treviscoe
St. Austell
PL26 7QN
United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

2. Employees

	Period from 24.02.2025 to 30.04.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	3

3. Fixed asset investments

Investments in subsidiaries

	30.04.2025
	£
Cost
At 24 February 2025	0
Additions	1,269,797
At 30 April 2025	1,269,797
Carrying value at 30 April 2025	1,269,797

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

White Cloud Laundry & Linen Services Limited
Registered office:
The Laundry
Little Treviscoe
St Austell
Cornwall
United Kingdom
PL26 7QN

Holdings: Ordinary
Proportion of voting rights and shares held 2025 - 100% (2024 - 0%)

4. Creditors: amounts falling due within one year

	30.04.2025
	£
Amounts owed to own subsidiaries	518,387
Other creditors	3,725
	522,112

5. Called-up share capital

	30.04.2025
	£
Allotted, called-up and fully-paid
2,941 Ordinary shares of £ 1.00 each	2,941
750,000 Preference shares of £ 1.00 each	750,000
	752,941

6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	30.04.2025
	£
White Cloud Laundry & Linen Services Limited	518,387

During the year White Cloud Laundry & Linen Services Limited advanced £518,387 to White Cloud Holdings Limited.