REGISTERED NUMBER: 15016258 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 31 DECEMBER 2025

FOR

CLOUD DRIFT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J Hepner

REGISTERED OFFICE:

128 City Road

London

EC1V 2NX

REGISTERED NUMBER:

15016258 (England and Wales)

ACCOUNTANTS:

J.Dauman Finance Ltd

Chartered Certified Accountants

Ealing Cross

1st Floor

85 Uxbridge Road

Ealing

London

W5 5TH

FIXED ASSETS

Tangible assets

4

764

-

CURRENT ASSETS

Debtors

5

210,670

-

Cash at bank

133,909

136,562

344,579

136,562

CREDITORS

Amounts falling due within one year

6

261,599

125,611

NET CURRENT ASSETS

82,980

10,951

TOTAL ASSETS LESS CURRENT LIABILITIES

83,744

10,951

CAPITAL AND RESERVES

Called up share capital

200,104

-

Retained earnings

(116,360

)

10,951

83,744

10,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

P J Hepner - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

833

At 31 December 2025

833

DEPRECIATION

Charge for period

69

At 31 December 2025

69

NET BOOK VALUE

At 31 December 2025

764

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

210,670

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

189,567

90,776

Taxation and social security

70,762

33,465

Other creditors

1,270

1,370

261,599

125,611

7.	RELATED PARTY DISCLOSURES

In 2025, the Company entered into a loan agreement with an investor under which a loan facility of up to £2,000,000 is made available to the Company. The facility is available for drawdown in tranches, subject to certain conditions set out in the agreement.

As at 31 December 2025, no amounts had been drawn under this facility. Accordingly, no liability has been recognised in the financial statements in respect of this arrangement.