REGISTERED NUMBER: 04997628 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

CLOUDY GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D S H Hall

Mr N J Pallett

REGISTERED OFFICE:

8 Home Ground

Buckingham Industrial Estate

Buckingham

Buckinghamshire

MK18 1UH

REGISTERED NUMBER:

04997628 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Intangible assets

4

1,799

1,799

Tangible assets

5

142,539

107,849

144,338

109,648

CURRENT ASSETS

Stocks

39,500

39,600

Debtors

6

424,652

329,581

Cash at bank and in hand

74,863

142,533

539,015

511,714

CREDITORS

Amounts falling due within one year

7

527,528

490,997

NET CURRENT ASSETS

11,487

20,717

TOTAL ASSETS LESS CURRENT LIABILITIES

155,825

130,365

CREDITORS

Amounts falling due after more than one year

8

(94,603

)

(80,249

)

PROVISIONS FOR LIABILITIES

(35,651

)

(27,412

)

NET ASSETS

25,571

22,704

CAPITAL AND RESERVES

Called up share capital

88

88

Share premium

6,992

6,992

Capital redemption reserve

22

22

Retained earnings

18,469

15,602

25,571

22,704

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Mr D S H Hall - Director

1.	STATUTORY INFORMATION

Cloudy Group Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

1,799

NET BOOK VALUE

At 31 December 2025

1,799

At 31 December 2024

1,799

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

107,873

52,779

136,518

297,170

Additions

190

51,000

14,974

66,164

At 31 December 2025

108,063

103,779

151,492

363,334

DEPRECIATION

At 1 January 2025

85,310

4,398

99,613

189,321

Charge for year

3,392

16,410

11,672

31,474

At 31 December 2025

88,702

20,808

111,285

220,795

NET BOOK VALUE

At 31 December 2025

19,361

82,971

40,207

142,539

At 31 December 2024

22,563

48,381

36,905

107,849

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

121,218

139,284

Other debtors

303,434

190,297

424,652

329,581

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

60,038

137,465

Taxation and social security

100,018

73,457

Other creditors

367,472

280,075

527,528

490,997

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

94,603

80,249

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr D S H Hall

Balance outstanding at start of year

98,850

98,852

Amounts advanced

107,941

74,185

Amounts repaid

(29,298

)

(74,187

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

177,493

98,850

Mr N J Pallett

Balance outstanding at start of year

21,804

35,445

Amounts advanced

30,238

19,922

Amounts repaid

(13,521

)

(33,563

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,521

21,804

As at the balance sheet date, included within debtors due within one year is £216,014 (2024: £120,654) due from the directors; interest of £3,509 was charged during the year at 2.25% up to 5 April 2025 and 3.75% thereafter, and the balance is repayable on demand.