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Registered number: 10457867
Cloud Bleu Management Services Limited
Financial Statements
For The Year Ended 31 October 2025
Jays Accountants & Tax Advisors LLP
Chartered Certified Accountants
The Old Coach House
83a Victoria Road
Farnborough
Hampshire
GU14 7PP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10457867
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 289,334 304,834
Tangible Assets 5 875,247 894,299
1,164,581 1,199,133
CURRENT ASSETS
Stocks 6 2,000 2,000
Debtors 7 194,017 153,806
Cash at bank and in hand 45,427 21,995
241,444 177,801
Creditors: Amounts Falling Due Within One Year 8 (1,082,406 ) (975,984 )
NET CURRENT ASSETS (LIABILITIES) (840,962 ) (798,183 )
TOTAL ASSETS LESS CURRENT LIABILITIES 323,619 400,950
Creditors: Amounts Falling Due After More Than One Year 9 (496,299 ) (496,299 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,387 ) (6,967 )
NET LIABILITIES (179,067 ) (102,316 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (179,167 ) (102,416 )
SHAREHOLDERS' FUNDS (179,067) (102,316)
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For the year ending 31 October 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Dylan Fowdar
Director
30 June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cloud Bleu Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10457867 . The registered office is The Old Coach House, 83a Victoria Road, Farnborough, Hampshire, GU14 7PP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 50 Year Straight Line
Fixtures & Fittings 25% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 23)
25 23
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 310,001
As at 31 October 2025 310,001
Amortisation
As at 1 November 2024 5,167
Provided during the period 15,500
As at 31 October 2025 20,667
Net Book Value
As at 31 October 2025 289,334
As at 1 November 2024 304,834
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 862,965 40,000 902,965
Additions - 7,250 7,250
As at 31 October 2025 862,965 47,250 910,215
Depreciation
As at 1 November 2024 5,333 3,333 8,666
Provided during the period 16,000 10,302 26,302
As at 31 October 2025 21,333 13,635 34,968
Net Book Value
As at 31 October 2025 841,632 33,615 875,247
As at 1 November 2024 857,632 36,667 894,299
6. Stocks
2025 2024
£ £
Stock 2,000 2,000
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors (10,791 ) (5,469 )
Other debtors 204,808 159,275
194,017 153,806
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (2,873 ) 7,599
Bank loans and overdrafts 735,000 735,000
Other creditors 269,571 209,232
Taxation and social security 80,708 24,153
1,082,406 975,984
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 496,299 496,299
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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