Cloud Residential Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14817537

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		512,011		474,775

			512,011		474,775
CURRENT ASSETS
Stocks		120		-
Debtors	6	30		-
Cash at bank and in hand		4,846		8,097

		4,996		8,097
Creditors: Amounts Falling Due Within One Year	7	(1,755 )		(493 )

NET CURRENT ASSETS (LIABILITIES)			3,241		7,604

TOTAL ASSETS LESS CURRENT LIABILITIES			515,252		482,379

Creditors: Amounts Falling Due After More Than One Year	8		(333,750 )		(333,750 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,980 )		-

NET ASSETS			176,522		148,629

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			176,422		148,529

SHAREHOLDERS' FUNDS			176,522		148,629

Page 1

Page 2

Cloud Residential Holdings Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Luis Miguel Da Cunha E Sousa

Director

17/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cloud Residential Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14817537 . The registered office is Unit E4 Arena Business Centre, Holyrood Close, Poole, Dorset , BH17 7FP.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

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.

2.6. 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: 2 (2024: 2)

4. Prior Period Adjustment

During the year the company transitioned from FRS105 to FRS102 Section 1A. On transition, investment property is now measured at fair value with movements recognised in profit or loss. Depreciation previously charged on investment property has been eliminated.

5. Tangible Assets

	Investment Properties
	£
Cost or Valuation
As at 1 May 2024	474,775
Additions	11,027
Revaluation	26,209

As at 30 April 2025	512,011

Net Book Value
As at 30 April 2025	512,011

As at 1 May 2024	474,775

Page 3

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Cloud Residential Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	30	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	-	(1 )
Other creditors	1,118	494
Taxation and social security	637	-

	1,755	493

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

	2025	2024 as restated
	£	£
Bank loans	333,750	333,750

9. Secured Creditors

Of the creditors falling due after more than one year the following amount is secured by a fixed charge over the investment property.

	2025		2024 as restated
	£		£
Bank loans and overdrafts	333,750		333,750

10. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	100	100