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Registration number: 15527052

Cloud 9 RC Ltd
Unaudited Filleted Financial Statements
for the Period from 27 February 2024 to 30 June 2025

Cloud 9 RC Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Cloud 9 RC Ltd

Company Information

Director | Mrs Racha Nassif

Registered office | 25 Northgate Hornsea East Yorkshire HU18 1ES

Bankers | Monzo

Accountants | Flexibility Professional Services (UK) Ltd Cherry Tree Court 36 Ferensway Hull East Yorkshire HU2 8NH

Cloud 9 RC Ltd

(Registration number: 15527052)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Current assets |  |
Debtors | 4 | 20,790
Cash at bank and in hand |  | 160
|  | 20,950
Creditors: Amounts falling due within one year | 5 | (12,723)
Net assets |  | 8,227
Capital and reserves |  |
Called up share capital | 6 | 100
Retained earnings |  | 8,127
Shareholders' funds |  | 8,227

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 January 2026

......................................... Mrs Racha Nassif Director

Cloud 9 RC Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
25 Northgate
Hornsea
East Yorkshire
HU18 1ES
United Kingdom

These financial statements were authorised for issue by the director on 22 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cloud 9 RC Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 30 June 2025

Government grants

Government grants are charged to the Profit and Loss account on accrual basis unless they are connected to an asset purchase in which case they amortised over the life of the asset. Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of comprehensive income at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cloud 9 RC Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 30 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4.

4 | Debtors

Current | 2025 £
Other debtors | 20,790
| 20,790

Cloud 9 RC Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 30 June 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 7 | 3,322
Trade creditors |  | 7,109
Taxation and social security |  | 2,222
Other creditors |  | 70
|  | 12,723

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary £1 of £1 each | 100 | 100

7 | Loans and borrowings

Current loans and borrowings

| 2025 £
Bank borrowings | 3,322

Bank borrowings

You Lend is denominated in GBP with a nominal interest rate of 5%, and the final instalment is due on 12 December 2025. The carrying amount at period end is £3,000. The company entered into a revenue-based loan agreement with YouLend Limited in December 2024 for £7,000. The facility carries a fixed fee of £1,323 and does not bear contractual interest. Repayment is made via a fixed percentage (15%) of sales receipts, subject to a minimum weekly repayment, with any balance due by December 2025. The loan is unsecured but supported by a personal guarantee from the director and contractual control over specified sales receipts. Default interest of 5% per annum applies only in the event of non-compliance.

Cloud 9 RC Ltd

Notes to the Unaudited Financial Statements for the Period from 27 February 2024 to 30 June 2025

8 | Dividends

Interim dividends paid

|  | 2025 £ |
Interim dividend of £10.00 per each Ordinary £1 |  | 1,000 |

9 | Related party transactions

Transactions with the director

2025 | At 27 February 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
Mrs Racha Nassif
Directors loan account | - | 21,790 | (1,000) | 20,790

Director's remuneration

The director's remuneration for the period was as follows:

| 2025 £
Remuneration | 14,000

Dividends paid to the director

| 2025 £
Mrs Racha Nassif |
Ordinary £1 | 1,000