Parent Cloud Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 11797795

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,179		10,907
Tangible Assets	5		1,989		1,667

			6,168		12,574
CURRENT ASSETS
Debtors	6	224,262		340,253
Cash at bank and in hand		-		39,942

		224,262		380,195
Creditors: Amounts Falling Due Within One Year	7	(442,953 )		(390,160 )

NET CURRENT ASSETS (LIABILITIES)			(218,691 )		(9,965 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(212,523 )		2,609

NET (LIABILITIES)/ASSETS			(212,523 )		2,609

CAPITAL AND RESERVES
Called up share capital	8		2		2
Share premium account			941,840		941,840
Profit and Loss Account			(1,154,365 )		(939,233 )

SHAREHOLDERS' FUNDS			(212,523)		2,609

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Parent Cloud Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 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 her 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

K L Taylor

Director

04/11/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Parent Cloud Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11797795 . The registered office is 28 Lower Green Road, Esher, Surrey, KT10 8HD.

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.

Comparative Figures

The comparative figures relate to the 14-month period ended 31 March 2025, whereas the current financial statements cover the 12-month year ended 31 March 2026. Accordingly, the comparative figures are not entirely comparable with those of the current year.

2.2. Going Concern Disclosure

The directors have reviewed the results of the company and its position at the year end, in particular the net liability position. The directors have a reasonable expectation that the company has adequate resources such as a positive bank balance and the current year profit to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to profit and loss on a straight line basis over their expected useful economic lives of 4 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

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Parent Cloud Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. 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:

Plant & Machinery	33% Straight Line
Computer Equipment	33% Straight Line

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 9)

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 April 2025	32,337

As at 31 March 2026	32,337

Amortisation
As at 1 April 2025	21,430
Impairment losses	6,728

As at 31 March 2026	28,158

Net Book Value
As at 31 March 2026	4,179

As at 1 April 2025	10,907

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Parent Cloud Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	6,321
Additions	1,757

As at 31 March 2026	8,078

Depreciation
As at 1 April 2025	4,654
Provided during the period	1,435

As at 31 March 2026	6,089

Net Book Value
As at 31 March 2026	1,989

As at 1 April 2025	1,667

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	223,452	340,130
Other debtors	810	123

	224,262	340,253

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	36,196	25,680
Bank loans and overdrafts	5,640	-
Other loans	63,229	-
Other creditors	269,321	294,291
Taxation and social security	68,567	70,189

	442,953	390,160

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Parent Cloud Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	2	2

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