Hi Guys
So, I’ve gone for the paperless lifestyle and store all my docs on iCloud Drive. It’s worked great so far, except …
I just bought a new iPad. Signed in to iCloud etc but the Files app cannot see my documents. It’s reporting the correct amount of storage space left on iCloud Drive (126gb). It’s listing all my tags. But no docs. If I go into iCloud Drive settings I can see that my two top level folders Documents and Desktop are now called ‘Encrypted Folder’. Any suggestions would be welcome.
Thank you! 
I’ve seen something similar with my iPad pro, I’d go to open something from the iCould Drive and none of my files would show. It’s only 32GB and whilst I don’t have that much on my iCloud Drive the iPad only has a couple of GB free, so I’m not sure if that is a contributing factor.
I found rebooting the iPad would show the files on the iCloud Drive again, although recent iOS releases seem to have stopped the issue happening (I think).
If you’ve got a lot of data in your iCloud Drive it could just be taking a while to download the list of files.
Thanks @YellowFrogToaster. Thanks for your input. The problem has solved itself and I think you have a point. Basically it was not syncing the contents of iCloud Drive as a) there was a lot there and b) it was waiting to be plugged into power. Once I plugged in the background sync picked up speed and after a couple of hours the folders are now visible.