Nuvem Solutions Ltd Accounts






Nuvem Solutions Ltd

	Company No. 12291946
		Information for Filing with The Registrar
		30 April 2026

The Directors present their report and the accounts for the year ended 30 April 2026.

Principal activities
The principal activity of the company during the year under review was Information technology consultancy activities and Other information technology service activities.




Directors

The Directors who served at any time during the year were as follows:

D. Lancaster
S.R. Manuel
M.J. Woodcock







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

D. Lancaster
Director
19 May 2026

at	30 April 2026
Company No.		12291946	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	51,079	27,729


				51,079	27,729
Current assets
	Stocks		6	47,706	79,309
	Debtors		7	209,314	149,393

	Cash at bank and in hand			333,888	62,839
				590,908	291,541
Creditors: Amount falling due within one year			8	(588,863)	(284,021)
Net current assets				2,045	7,520
Total assets less current liabilities				53,124	35,249
Creditors: Amounts falling due after more than one year			9	(5,352)	(9,130)



Net assets				47,772	26,119

Capital and reserves
	Called up share capital			206	202



	Profit and loss account		11	47,566	25,917

Total equity				47,772	26,119



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 May 2026 and signed on its behalf by:
D. Lancaster
Director
19 May 2026

for the year ended 30 April 2026

General information

Nuvem Solutions Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12291946

Its registered office is:

Unit F

Unit 7

Lotherton Way

Garforth

LS25 2JY

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have considered the company’s financial position and cash flow forecasts and are satisfied
that the company has adequate resources to continue in operational existence for the foreseeable
future. Accordingly, the financial statements have been prepared on a going concern basis.

Accounting policies

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable, net of discounts, rebates and VAT.

Revenue is recognised when the company satisfies its performance obligations under contracts with customers and control of goods or services transfers to the customer.

Revenue from printing services is recognised in the accounting period in which the services are provided.

Revenue from the sale of printed goods is recognised when goods are delivered to the customer and legal title passes.

Payment is generally due under agreed credit terms.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

12.5% Reducing Balance

Furniture, fittings and equipment

33.33% Reducing Balance

Leased assets

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees and directors. A defined
contribution plan is a pension plan under which the company pays fixed contributions into a separate
entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as expense when they fall due. Amounts not paid are shown in accruals
in the balance sheet. The assets of the plan are held separately from the company in independently
administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	13	9

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	66,832	51,332

		Total corporation tax	66,832	51,332





		Tax on profit on ordinary activities	66,832	51,332

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		4717	£	£
		Profit on ordinary activities before tax	248,459	184,902

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	62,115	46,226
		Other tax adjustments and allowances	4,717	5,106




		Tax on profit on ordinary activities	66,832	51,332

5	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 May 2025	20,990	30,330	51,320
		Additions	26,500	9,085	35,585



		At 30 April 2026	47,490	39,415	86,905
		Depreciation
		At 1 May 2025	4,920	18,671	23,591
		Charge for the year	5,321	6,914	12,235



		At 30 April 2026	10,241	25,585	35,826
		Net book values
		At 30 April 2026	37,249	13,830	51,079
		At 30 April 2025	16,070	11,659	27,729

6	Stocks
			2026	2025
			£	£
		Stocks	47,706	79,309


			47,706	79,309

7	Debtors
			2026	2025
			£	£
		Trade debtors	181,429	143,330



		VAT recoverable	-	1,851
		Loans to directors	18,905	-
		Other debtors	6,777	2,541
		Prepayments and accrued income	2,203	1,671
			209,314	149,393

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	3,341	7,411
		Other loans	26,859	3,778

		Trade creditors	473,568	214,490

		Taxes and social security	83,577	57,185
		Loans from directors	-	967
		Other creditors	1,356	-
		Accruals and deferred income	162	190
			588,863	284,021

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£


		Other loans	5,352	9,130





			5,352	9,130

Share Capital

206 Ordinary Shares of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	159,978	139,002

			159,978	139,002

		Dividends by type:

		Equity dividends	159,978	139,002
			159,978	139,002

13	Advances and credits to directors
			2026
			£

		Advanced in the period	19,700
		Amounts repaid in the period	799


		At 30 April 2026	18,901

		During the year, the company made interest-free advances to directors amounting to £18,900.80 (2025: nil). The balances were repayable on demand.