REGISTERED NUMBER: 12362021 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

IG CLOUD OPS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Rastall

C Fennell

G Forsyth

REGISTERED OFFICE:

Unit 9

Inward Way

Rossmore Business Village

Ellesmere Port

Cheshire

CH65 3EY

REGISTERED NUMBER:

12362021 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

FIXED ASSETS

Intangible assets

4

13,667

15,667

Tangible assets

5

29,881

27,684

Investments

6

8,490

13,718

52,038

57,069

CURRENT ASSETS

Debtors

7

86,839

172,458

Cash at bank

13,518

6,979

100,357

179,437

CREDITORS

Amounts falling due within one year

8

133,211

195,026

NET CURRENT LIABILITIES

(32,854

)

(15,589

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,184

41,480

CAPITAL AND RESERVES

Called up share capital

9

317

317

Retained earnings

18,867

41,163

SHAREHOLDERS' FUNDS

19,184

41,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

S Rastall - Director

1.	STATUTORY INFORMATION

IG Cloud Ops Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about IG Cloud Ops Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on cost

Office equipment

-

33% on cost

Tangible fixed assets are initially recorded at cost.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

19,667

AMORTISATION

At 1 January 2025

4,000

Charge for year

2,000

At 31 December 2025

6,000

NET BOOK VALUE

At 31 December 2025

13,667

At 31 December 2024

15,667

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

12,402

8,000

14,731

35,133

Additions

7,618

6,718

3,041

17,377

At 31 December 2025

20,020

14,718

17,772

52,510

DEPRECIATION

At 1 January 2025

1,690

2,500

3,259

7,449

Charge for year

6,462

3,120

5,598

15,180

At 31 December 2025

8,152

5,620

8,857

22,629

NET BOOK VALUE

At 31 December 2025

11,868

9,098

8,915

29,881

At 31 December 2024

10,712

5,500

11,472

27,684

6.	FIXED ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Shares in group undertakings

-

5,228

Other investments not loans

8,490

8,490

8,490

13,718

Additional information is as follows:

Shares in

group

undertaking

£

COST

At 1 January 2025

5,228

Disposals

(5,228

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

5,228

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

Investments

8,490

8,490

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

8,765

35,239

Amounts owed by participating interests

59,262

59,262

Other debtors

18,812

77,957

86,839

172,458

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

16,389

48,643

Taxation and social security

18,268

32,120

Other creditors

98,554

114,263

133,211

195,026

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

253

Ordinary Shares

£1

253

253

32

Ordinary A Shares

£1

32

32

32

Ordinary B Shares

£1

32

32

317

317

The ordinary A and ordinary B shares have full voting rights and full rights to participate in dividend distributions. They also have the right to participate in capital on winding up or otherwise on a pro rata basis to total shares in issue, over and above the valuation of the company as at the date of issue being 31 December 2022.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Rastall.

11.	RELATED PARTY DISCLOSURES

At the end of the year a loan of £17,522 (2024: £44,871) was due to the company from the directors. There are no terms governing its repayment and interest has been charged on this loan at market rate.