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Registered Number: 08743149
England and Wales

 

 

 

CLOUD GATE PROPERTIES LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

CLOUD GATE PROPERTIES LIMITED
Contents Page
For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of CLOUD GATE PROPERTIES LIMITED for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CLOUD GATE PROPERTIES LIMITED for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of CLOUD GATE PROPERTIES LIMITED , as a body, in accordance with the terms of our engagement letter dated 03 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of CLOUD GATE PROPERTIES LIMITED and state those matters that we have agreed to state to the Board of Directors of CLOUD GATE PROPERTIES LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CLOUD GATE PROPERTIES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CLOUD GATE PROPERTIES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CLOUD GATE PROPERTIES LIMITED . You consider that CLOUD GATE PROPERTIES LIMITED 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 accounts of CLOUD GATE PROPERTIES LIMITED . 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 accounts

31 December 2025.



....................................................
Business Works UK Ltd
Provided by: Accountants Advisory Group Ltd
4 Lidgett Lane, Garforth
Leeds
LS25 1EQ
03 September 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 569,395    554,834 
569,395    554,834 
Current assets      
Debtors: amounts falling due within one year 303    185 
Cash at bank and in hand 211,552    175,653 
211,855    175,838 
Creditors: amount falling due within one year (709,826)   (671,162)
Net current assets (497,971)   (495,324)
 
Total assets less current liabilities 71,424    59,510 
Net assets 71,424    59,510 
 

Capital and reserves 		     
Called up share capital 4 2    2 
Profit and loss account 71,422    59,508 
Shareholders' funds 71,424    59,510 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 03 September 2026 and were signed on its behalf by:


-------------------------------
Derek Ian VOGES
Director
2
General Information
CLOUD GATE PROPERTIES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08743149, registration address 4 LIDGETT LANE, GARFORTH LEEDS, LS25 1EQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 1.5% Straight Line
Fixtures and Fittings 10% Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 January 2025 653,069    51,596    704,665 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2025 653,069    51,596    704,665 
Depreciation
At 01 January 2025 77,932    49,353    127,285 
Charge for year 7,794    191    7,985 
On disposals -    -    - 
At 31 December 2025 85,726    49,544    135,270 
Net book values
Closing balance as at 31 December 2025 567,343    2,052    569,395 
Opening balance as at 01 January 2025 552,974    1,860    554,834 


4.

Share Capital

Authorised
2 Class A shares of £1.00 each
Allotted, called up and fully paid
2025
£		   2024
£
2 Class A shares of £1.00 each 2    2 
2    2 

3