Id Cloud Services Ltd

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

Registered number: 09592242

		17 March 2026		28 February 2026
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	15		1,518
Cash at bank and in hand		378,922		468,288

		378,937		469,806
Creditors: Amounts Falling Due Within One Year	5	1,481		(88,898 )

NET CURRENT ASSETS (LIABILITIES)			380,418		380,908

TOTAL ASSETS LESS CURRENT LIABILITIES			380,418		380,908

NET ASSETS			380,418		380,908

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			380,318		380,808

SHAREHOLDERS' FUNDS			380,418		380,908

For the period ending 17 March 2026 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 his 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

Mr James Bressington

Director

12/10/2026

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

1. General Information

Id Cloud Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09592242 . The registered office is Unit 12, J-Shed Arcade, Kings Road, Swansea, SA1 8PL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	Straight line 33%
Fixtures & Fittings	Straight line 33%
Computer Equipment	Straight line 33%

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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Id Cloud Services Ltd

Notes to the Financial Statements (continued)

For the Period 1 March 2026 to 17 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2026: 3)

4. Debtors

	17 March 2026	28 February 2026
	£	£
Due within one year
VAT	-	1,518
Director's loan account	15	-

	15	1,518

5. Creditors: Amounts Falling Due Within One Year

	17 March 2026	28 February 2026
	£	£
Trade creditors	37	2,924
Corporation tax	-	85,973
VAT Suspense Account	(1,518 )	-
Director's loan account	-	1

	(1,481 )	88,898

6. Share Capital

	17 March 2026	28 February 2026
	£	£
Allotted, Called up and fully paid	100	100

7. Dividends

	17 March 2026	28 February 2026
	£	£
On equity shares:
Interim dividend paid	-	95,207

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