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CLOUDPEAK INVESTMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2026
Cloudpeak Investment Ltd (the Company) is a private company limited by shares and registered in England. The address of the Company's registered office is 124 Finchley Road, London, England, NW3 5JS. The company was incorporated on 3 February 2025 and commenced to trade on 15 September 2025.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The director, having reviewed the Company's financial performance and position up to the date
these financial statements were approved, is of the opinion that the Company has available at its
disposal, adequate financial resources to continue in operational existence for the foreseeable future.
While there will always remain inherent uncertainty, the director has no reason to believe that a
material uncertainty exists that may cast significant doubt about the ability of the Company to
continue as a going concern and therefore consider it both appropriate to continue to adopt the going
concern basis in preparing the Company's financial statements and to not recognise any adjustments
in the financial statements that would arise if the going concern basis were to become no longer
appropriate.
Revenue comprises turnover recognised by the Company in respect of rental income receivable
during the year with amounts recognised in accordance with the underlying contractual arrangement
on a straight line basis over the term of occupancy and is measured at the fair value of the
consideration receivable.
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
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