CLOUD FINANCE & ACCOUNTING LTD


Directors	ELLIS, David Mcdonald
	SIMPSON, Gavin


Registered Address	Third Floor 3
	Hill Street
	Edinburgh
	EH2 3JP


Registered Number	SC616707 (Scotland)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		12,358		16,820
			12,358		16,820
Current assets
Debtors		73,335		110,434
Cash at bank and on hand		106,265		58,925
		179,600		169,359
Creditors amounts falling due within one year	4	(110,500)		(86,443)
Net current assets (liabilities)			69,100		82,916
Total assets less current liabilities			81,458		99,736
Creditors amounts falling due after one year	5		(22,502)		(42,494)
Net assets			58,956		57,242
Capital and reserves
Called up share capital			10		10
Profit and loss account			58,946		57,232
Shareholders' funds			58,956		57,242

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 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 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 Board of Directors on 27 August 2026, and are signed on its behalf by:

SIMPSON, Gavin
Director
Registered Company No. SC616707

CLOUD FINANCE & ACCOUNTING LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	33
	Office Equipment	33

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		4

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	4,350	24,998	5,932	35,280
Additions	-	-	6,106	6,106
Transfers	(400)	-	400	-
At 31 December 25	3,950	24,998	12,438	41,386
Depreciation and impairment
At 01 January 25	3,950	8,578	5,932	18,460
Charge for year	-	9,104	1,464	10,568
At 31 December 25	3,950	17,682	7,396	29,028
Net book value
At 31 December 25	-	7,316	5,042	12,358
At 31 December 24	400	16,420	-	16,820

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,687	22,760
Taxation and social security	39,975	38,999
Other creditors	4,707	7,650
Accrued liabilities and deferred income	60,131	17,034
Total	110,500	86,443

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	22,502	42,494
Total	22,502	42,494