THE CLOUD FACTORY CHILDCARE LIMITED


Directors	AVEYARD, Abigail Mary
	RAMSDEN, Rebecca Jayne


Registered Address	The Mill
	Bradford Road
	Batley
	WF17 5LZ


Registered Number	11508929 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		15,585		7,185
			15,585		7,185
Current assets
Debtors	4,5	4,885		4,053
Cash at bank and on hand		118,537		89,288
		123,422		93,341
Creditors amounts falling due within one year	6	(19,634)		(35,495)
Net current assets (liabilities)			103,788		57,846
Total assets less current liabilities			119,373		65,031
Provisions for liabilities	7		(2,045)		(1,365)
Net assets			117,328		63,666
Capital and reserves
Called up share capital			2		2
Profit and loss account			117,326		63,664
Shareholders' funds			117,328		63,666

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 April 2026, and are signed on its behalf by:

RAMSDEN, Rebecca Jayne
Director
Registered Company No. 11508929

THE CLOUD FACTORY CHILDCARE LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Office Equipment	-	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		18

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 August 24	13,682	2,411	16,093
Additions	8,721	1,512	10,233
At 31 July 25	22,403	3,923	26,326
Depreciation and impairment
At 01 August 24	6,497	2,411	8,908
Charge for year	1,565	268	1,833
At 31 July 25	8,062	2,679	10,741
Net book value
At 31 July 25	14,341	1,244	15,585
At 31 July 24	7,185	-	7,185

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	667	59
Other debtors	618	394
Total	1,285	453

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	3,600	3,600
Total	3,600	3,600

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	18,228	10,703
Other creditors	1,406	24,792
Total	19,634	35,495

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,045	1,365
Total	2,045	1,365

8.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the directors of £489 (2024: £24,490). The loans were interest free, with no fixed date for repayment.