Registration number: 06519028

Cloud Electronics Holdings Limited

(Registration number: 06519028)

Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investments	3	4,334,093	4,334,093
Current assets
Cash at bank and in hand		1,302	1,353
Creditors: Amounts falling due within one year	4	(4,050,915)	(3,725,905)
Net current liabilities		(4,049,613)	(3,724,552)
Net assets		284,480	609,541
Capital and reserves
Called up share capital		100,000	100,000
Capital redemption reserve		250	250
Retained earnings		184,230	509,291
Shareholders' funds		284,480	609,541

For the financial year ending 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:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 23 September 2026 and signed on its behalf by:
 

.........................................

S R Curtis

Company secretary and director

Cloud Electronics Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Statutory information

Cloud Electronics Holdings Limited is a private company, limited by shares, domiciled in England and Wales, company number 06519028. The registered office is at 140 Staniforth Road, Darnall, Sheffield, S9 3HF.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There has been no material departure from this standard.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling. The financial statements are those of the company as an individual entity.

Group accounts exemption

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Going concern

After due consideration of all relevant factors, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cloud Electronics Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

1	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Cloud Electronics Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

3	Investments

	2025 £	2024 £
Investments in subsidiaries	4,334,093	4,334,093