CloudTree Limited

CloudTree Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

CloudTree Limited Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CloudTree Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CloudTree Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of CloudTree Limited , as a body, in accordance with the terms of our engagement letter dated 17 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of CloudTree Limited and state those matters that we have agreed to state to the Board of Directors of CloudTree Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CloudTree Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that CloudTree Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CloudTree Limited . You consider that CloudTree Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of CloudTree Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... Field Green Consulting 28 Highridge Close Weavering Maidstone ME14 5XQ 17 July 2026 1

CloudTree Limited
Accountants' Report
For the year ended 31 December 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CloudTree Limited for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CloudTree Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of CloudTree Limited , as a body, in accordance with the terms of our engagement letter dated 17 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of CloudTree Limited and state those matters that we have agreed to state to the Board of Directors of CloudTree Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CloudTree Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CloudTree Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CloudTree Limited . You consider that CloudTree Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CloudTree Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 December 2025.

....................................................

Field Green Consulting
28 Highridge Close
Weavering
Maidstone
ME14 5XQ
17 July 2026

1

CloudTree Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	11,000	0
Tangible fixed assets	4	8,659	9,624
		19,659	9,624
Current assets
Debtors		53,530	46,587
Cash at bank and in hand		135,573	90,345
		189,103	136,932
Creditors: amount falling due within one year		(122,751)	(97,563)
Net current assets		66,352	39,369

Total assets less current liabilities		86,011	48,993
Net assets		86,011	48,993

Capital and reserves
Called up share capital	5	500	500
Profit and loss account		85,511	48,493
Shareholders' funds		86,011	48,993

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 17 July 2026 and were signed on its behalf by:

-------------------------------
Andrew Robert Brown
Director

2

CloudTree Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

CloudTree Limited is a private company, limited by shares, registered in England and Wales, registration number 11095640, registration address 71-75 Sheldon Street, London, England, WC2H 9JQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 months.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	33% Straight Line
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	-	-
Additions	20,000	20,000
Disposals	-	-
At 31 December 2025	20,000	20,000
Amortisation
At 01 January 2025	-	-
Charge for year	9,000	9,000
On disposals	-	-
At 31 December 2025	9,000	9,000
Net book values
At 31 December 2025	11,000	11,000
At 31 December 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 January 2025	14,520	564	15,084
Additions	-	3,176	3,176
Disposals	-	-	-
At 31 December 2025	14,520	3,740	18,260
Depreciation
At 01 January 2025	5,400	60	5,460
Charge for year	3,600	541	4,141
On disposals	-	-	-
At 31 December 2025	9,000	601	9,601
Net book values
Closing balance as at 31 December 2025	5,520	3,139	8,659
Opening balance as at 01 January 2025	9,120	504	9,624

5.

Share Capital

Authorised
500 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
500 Class A shares of £1.00 each	500		500
	500		500

3

Registered Number: 11095640
England and Wales
CLOUDTREE LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025