Company registration number: NI642638
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
E-Cloud Emporium Ltd
Pages for filing with the Registrar
Company registration number: NI642638
E-Cloud Emporium Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 32,896 3,482
32,896 3,482
Current assets
Stocks 10,000 10,000
Debtors 41,305 42,901
Cash at bank and in hand 513,944 434,573
565,249 487,474
Creditors: amounts falling due within one year
(48,531) (64,470)
Net current assets 516,718 423,004
Total assets less current liabilities 549,614 426,486
NET ASSETS 549,614 426,486
Capital and reserves
Called up share capital 1 1
Profit and loss account 549,613 426,485
TOTAL EQUITY 549,614 426,486
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI642638
E-Cloud Emporium Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs M Beattie, Director
5 August 2026
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E-Cloud Emporium Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
E-Cloud Emporium Ltd is a private company registered in Northern Ireland. Its registered number is NI642638. The company is limited by shares. Its registered office is 55d Derrycarne Road, Portadown, Co. Armagh, BT62 1PT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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E-Cloud Emporium Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 5 (2024 - 6).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 11,250
Additions 32,368
At 31 December 2025 43,618
Depreciation
At 1 January 2025 7,768
Charge for year 2,954
At 31 December 2025 10,722
Net book value
At 31 December 2025 32,896
At 31 December 2024 3,482
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E-Cloud Emporium Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
If Plant & Machinery had not been revalued, Plant & Machineries would have been included at the following historical cost:
2025 2024
£ £
Cost 43,618 -
Accumulated depreciation 10,722 -
5 Debtors: Amounts falling due within one year
The director proposes to clear the directors loan account.
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