REGISTERED NUMBER: 07572654 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

OPEN CLOUD MEDIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

D C Webb

REGISTERED OFFICE:

69 Rosebery Avenue

Hythe

Southampton

SO45 3HA

REGISTERED NUMBER:

07572654 (England and Wales)

ACCOUNTANTS:

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

FIXED ASSETS

Tangible assets

5

410

615

CURRENT ASSETS

Stocks

-

316

Debtors

6

13,911

24,777

Cash at bank

19,920

3,753

33,831

28,846

CREDITORS

Amounts falling due within one year

7

68,818

55,602

NET CURRENT LIABILITIES

(34,987

)

(26,756

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(34,577

)

(26,141

)

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

(34,578

)

(26,142

)

SHAREHOLDERS' FUNDS

(34,577

)

(26,141

)

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

The members have not required the company to obtain an audit of its financial statements for the year 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 25 August 2026 and were signed by:

D C Webb - Director

1.	STATUTORY INFORMATION

Open Cloud Media 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

12,744

Additions

250

At 31 December 2025

12,994

DEPRECIATION

At 1 January 2025

12,129

Charge for year

455

At 31 December 2025

12,584

NET BOOK VALUE

At 31 December 2025

410

At 31 December 2024

615

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

590

3,847

Amounts owed by group undertakings

3,724

15,916

Other debtors

9,597

5,014

13,911

24,777

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

43,956

19,641

Trade creditors

12,618

13,916

Taxation and social security

11,902

12,653

Other creditors

342

9,392

68,818

55,602

8.	FINANCIAL INSTRUMENTS

Financial instruments are held at amortised cost, less impairment, in the financial statements in accordance with FRS 102.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10

Ordinary 10p Shares

0.10

1

1

During the year, the entire ordinary share capital was transferred from Parable Trust Ltd to the Director, D C Webb.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

D C Webb

Balance outstanding at start of year

(6,655

)

-

Amounts advanced

10,954

312

Amounts repaid

(312

)

(6,967

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,987

(6,655

)

At the year end, the director, D Webb, owed the company £3,987 (2024 : Director was owed £6,655).

Loans are repayable on demand and are interest-free.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Open Cloud Media Ltd for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Open Cloud Media Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Open Cloud Media Ltd and state those matters that we have agreed to state to the director of Open Cloud Media Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Open Cloud Media Ltd and its director for our work or for this report.

It is your duty to ensure that Open Cloud Media Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Open Cloud Media Ltd. You consider that Open Cloud Media Ltd 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 financial statements of Open Cloud Media Ltd. 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 financial statements.

Maven Accountants Limited

PO Box 1882

Southampton

Hampshire

SO15 9JZ

25 August 2026