Cloud and Horse Production Limited

Registered number

11884463

Filleted Accounts

31 March 2026

Cloud and Horse Production Limited
Registered number:		11884463
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets			15,203			15,203
Tangible assets	4		27,819			38,330
			43,022			53,533

Current assets
Stocks		12,412			12,340
Debtors	5	91,953			168,906
Cash at bank and in hand		112,769			70,133
		217,134			251,379

Creditors: amounts falling due within one year	6	(171,026)			(209,614)

Net current assets			46,108			41,765

Total assets less current liabilities			89,130			95,298

Creditors: amounts falling due after more than one year	7		(15,068)			(25,526)



Net assets			74,062			69,772

Capital and reserves
Called up share capital			50			50
Profit and loss account			74,012			69,722

Shareholders' funds			74,062			69,772

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Sean Wild
Director
Approved by the board on 25 August 2026

Cloud and Horse Production Limited
Notes to the Accounts
for the year ended 31 March 2026


2	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and equipment			over 4 years
	Motor vehicles			over 4 years
	Fixtures and fittings			over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

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


3	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		4


4	Tangible fixed assets
		Plant and equipment		Fixtures and fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	66,637		7,286		52,583		126,506
	At 31 March 2026	68,047		7,287		56,083		131,417

	Depreciation
	At 1 April 2025	37,139		3,112		47,925		88,176
	At 31 March 2026	49,384		3,840		50,374		103,598

	Net book value
	At 31 March 2026	18,663		3,447		5,709		27,819
	At 31 March 2025	29,498		4,174		4,658		38,330


5	Debtors					2026		2025
£							£

	Trade debtors					57,980		117,216
	Other debtors					33,973		51,690
						91,953		168,906


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					16,318		19,245
	Trade creditors					85,775		94,863
	Taxation and social security costs					64,929		89,883
	Other creditors					4,004		5,623
						171,026		209,614


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					15,068		25,526


8	Other information

	Cloud and Horse Production Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Delta Wharf
	271-287 Tunnel Avenue
	London
	SE10 0QE