Blue Cloud Accounting Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 4211077

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		165,443		166,057

			165,443		166,057
CURRENT ASSETS
Debtors	6	42,431		31,314
Cash at bank and in hand		16,083		12,068

		58,514		43,382
Creditors: Amounts Falling Due Within One Year	7	(83,459 )		(73,694 )

NET CURRENT ASSETS (LIABILITIES)			(24,945 )		(30,312 )

TOTAL ASSETS LESS CURRENT LIABILITIES			140,498		135,745

Creditors: Amounts Falling Due After More Than One Year	8		(39,807 )		(50,649 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(89 )		(491 )

NET ASSETS			100,602		84,605

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			100,402		84,405

SHAREHOLDERS' FUNDS			100,602		84,605

Page 1

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Blue Cloud Accounting Solutions Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Richard Boulter

Director

23 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Blue Cloud Accounting Solutions Limited Registered number 4211077 is a limited by shares company incorporated in England & Wales. The Registered Office is 128 Saltergate, Chesterfield, Derbyshire, S40 1NG.

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. Turnover

Turnover represents the invoiced amount of goods sold and services provided during the period, stated net of value added tax and discounts given.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Freehold	0%
Fixtures & Fittings	20% Reducing Balance Basis
Computer and Office Equipment	25% Straight Line Basis

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

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	3

	3	3

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Blue Cloud Accounting Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	70,000

As at 31 March 2025	70,000

Amortisation
As at 1 April 2024	70,000

As at 31 March 2025	70,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer and Office Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	165,000	3,634	22,172	190,806
Disposals	-	-	(7,762 )	(7,762 )

As at 31 March 2025	165,000	3,634	14,410	183,044

Depreciation
As at 1 April 2024	-	3,279	21,470	24,749
Provided during the period	-	74	540	614
Disposals	-	-	(7,762 )	(7,762 )

As at 31 March 2025	-	3,353	14,248	17,601

Net Book Value
As at 31 March 2025	165,000	281	162	165,443

As at 1 April 2024	165,000	355	702	166,057

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	39,659	28,906
Prepayments and accrued income	2,772	2,408

	42,431	31,314

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Blue Cloud Accounting Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,356	6,325
Bank loans and overdrafts	10,875	10,875
Corporation tax	15,347	11,019
Other taxes and social security	873	759
VAT	8,554	7,640
Net wages	277	-
Directors' loan accounts	45,177	37,076

	83,459	73,694

In November 2013 the comapny securred a bank loan from Lloyds Bank Plc amounting to £90,000, the loan is repayable over a period of 240 months. Interest is charged on the loan at a rate of 2.64% per annum over the Bank of England base rate and is charged to the Profit and loss as incurred. The loan is securred on personal assets owned by R Boulter. The amount stated above represents capital repayments due within the next 12 months.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	39,807	50,649

Included within creditors due after more than one year is a bank loan. The amount falling due between 2 and 5 years is £21,807, (2024 - £28,838).

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	18,620		21,811

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Richard Boulter	32,112	-
Mrs Holly Boulter	32,112	-