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Registered number: 12562071









WHITECODE HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
WHITECODE HOLDINGS LIMITED
REGISTERED NUMBER: 12562071

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,014,800
1,014,800

Current assets
  

Cash at bank and in hand
 5 
32
137

  
32
137

Creditors: amounts falling due within one year
 6 
(226,344)
(351,715)

Total assets less current liabilities
  
 
 
788,488
 
 
663,222

Creditors: amounts falling due after more than one year
 7 
(137,706)
(261,235)

  

Net assets
  
650,782
401,987


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
650,682
401,887

  
650,782
401,987


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
WHITECODE HOLDINGS LIMITED
REGISTERED NUMBER: 12562071
    
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

A D Hill Esq
Director
 
Date: 
16 November 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
WHITECODE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Whitecode Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address is 26-27 The Hill, Northfleet, Gravesend, DA11 9EU. The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Taxation

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 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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
WHITECODE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 March 2022
1,014,800



At 28 February 2023
1,014,800





5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
32
137

32
137



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
119,125
74,596

Other creditors
107,219
277,119

226,344
351,715


Page 4

 
WHITECODE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other creditors
137,706
261,235

137,706
261,235



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



51 (2022 - 51) Ordinary A shares of £1.00 each
51
51
39 (2022 - 39) Ordinary B shares of £1.00 each
39
39
10 (2022 - 10) Ordinary C shares of £1.00 each
10
10

100

100



9.


Related party transactions

Included within other creditors due within one year is a balance owed to the directors totalling £2,219 (2022 - £172,119), which is repayable on demand.

 
Page 5