Little Cloud Kids Limited


Director	Claire Walker


Registered Address	Initial Business Centre Unit 7 Wilson Business Park
	Monsall Road
	Manchester
	M40 8WN


Registered Number	10113414 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		372		496
Tangible assets	4		2,484		3,525
			2,856		4,021
Current assets
Stocks	5	10,533		10,282
Debtors	6	3,381		7,993
Cash at bank and on hand		3,938		2,709
		17,852		20,984
Creditors amounts falling due within one year	7	(19,644)		(24,015)
Net current assets (liabilities)			(1,792)		(3,031)
Total assets less current liabilities			1,064		990
Provisions for liabilities	8		(543)		(764)
Net assets			521		226
Capital and reserves
Called up share capital			1		1
Profit and loss account			520		225
Shareholders' funds			521		226

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 Director acknowledges 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 Director on 12 July 2026, and are signed on its behalf by:

Claire Walker
Director
Registered Company No. 10113414

Little Cloud Kids Limited

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows Website Costs 25% Reducing Balance Basis

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 25	2,090	2,090
At 31 March 26	2,090	2,090
Amortisation and impairment
At 01 April 25	1,594	1,594
Charge for year	124	124
At 31 March 26	1,718	1,718
Net book value
At 31 March 26	372	372
At 31 March 25	496	496

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 25	4,382	14,809	19,191
At 31 March 26	4,382	14,809	19,191
Depreciation and impairment
At 01 April 25	3,997	11,669	15,666
Charge for year	96	945	1,041
At 31 March 26	4,093	12,614	16,707
Net book value
At 31 March 26	289	2,195	2,484
At 31 March 25	385	3,140	3,525

5.	Stocks

	2026	2025
	£	£
Other stocks	10,533	10,282
Total	10,533	10,282

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	2,652	7,515
Prepayments and accrued income	729	478
Total	3,381	7,993

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,195	1,978
Bank borrowings and overdrafts	-	3,777
Taxation and social security	10,435	18,193
Other creditors	7,014	67
Total	19,644	24,015


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	543	764
Total	543	764