Be In The Cloud Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16141873

		31 December 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		13,535

			13,535
CURRENT ASSETS
Debtors	5	27,092
Cash at bank and in hand		9,477

		36,569
Creditors: Amounts Falling Due Within One Year	6	(61,210 )

NET CURRENT ASSETS (LIABILITIES)			(24,641 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,106 )

NET LIABILITIES			(11,106 )

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			(11,107 )

SHAREHOLDERS' FUNDS			(11,106)

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Deeba Muzafer

Director

15/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Be In The Cloud Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16141873 . The registered office is 179-181 Lower Richmond Road Diamond House, Richmond, TW9 4LN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Intangible Assets

	Development Costs
	£
Cost
As at 18 December 2024	13,535

As at 31 December 2025	13,535

Net Book Value
As at 31 December 2025	13,535

As at 18 December 2024	13,535

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Be In The Cloud Ltd

Notes to the Financial Statements (continued)

For the Period 18 December 2024 to 31 December 2025

Intangible Assets relate to ongoing Development Costs.

5. Debtors

	31 December 2025
	£
Due within one year
Other debtors	27,092

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	54,832
Other creditors	5,494
Taxation and social security	884

	61,210

7. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 18 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mrs Deeba Muzafer	-	69,637	63,214	-	6,423

The above loan is unsecured, interest free and repayable on demand.

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