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REGISTERED NUMBER: 13783616 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

WHITE CENTURION LTD

WHITE CENTURION LTD (REGISTERED NUMBER: 13783616)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHITE CENTURION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs E M Tucker
Mr D G Lyne



REGISTERED OFFICE: Haldon View
Coombe Way
Bishopsteignton
Teignmouth
Devon
TQ14 9QA



REGISTERED NUMBER: 13783616 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Natwest Plc
Tesco Superstore
Exeter Road
Crediton
Devon
EX17 3PH

WHITE CENTURION LTD (REGISTERED NUMBER: 13783616)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,868 30,852

CURRENT ASSETS
Stocks 5 6,500 2,856
Debtors 6 23,554 18,884
Cash at bank and in hand 1,311 4,851
31,365 26,591
CREDITORS
Amounts falling due within one year 7 69,797 85,342
NET CURRENT LIABILITIES (38,432 ) (58,751 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,564 ) (27,899 )

PROVISIONS FOR LIABILITIES 2,902 2,603
NET LIABILITIES (14,466 ) (30,502 )

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (14,469 ) (30,505 )
SHAREHOLDERS' FUNDS (14,466 ) (30,502 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

WHITE CENTURION LTD (REGISTERED NUMBER: 13783616)

BALANCE SHEET - continued
31 DECEMBER 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2024 and were signed on its behalf by:




Mr D G Lyne - Director



Mrs E M Tucker - Director


WHITE CENTURION LTD (REGISTERED NUMBER: 13783616)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

White Centurion Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The company meets its day to day working capital requirements through a loan provided by Mr D Lyne & Mrs E Tucker, Directors of the company. They will continue to support the company in this way until such times as profits are made.

WHITE CENTURION LTD (REGISTERED NUMBER: 13783616)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 12,882 21,142 34,024
DEPRECIATION
At 1 January 2023 - 3,172 3,172
Charge for year 1,288 2,696 3,984
At 31 December 2023 1,288 5,868 7,156
NET BOOK VALUE
At 31 December 2023 11,594 15,274 26,868
At 31 December 2022 12,882 17,970 30,852

5. STOCKS
2023 2022
£    £   
Stocks 6,500 2,856

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,520 -
Other debtors 8,751 9,136
VAT 1,134 766
Prepayments 11,149 8,982
23,554 18,884

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,845 -
Trade creditors 6,435 17,696
Other creditors 6,913 -
Directors' current accounts 50,404 65,629
Accrued expenses 2,200 2,017
69,797 85,342

8. OTHER FINANCIAL COMMITMENTS

At 31 December 2023, the company had total commitments under non-cancellable operating leases over the remaining life of the those leases of £360,000 (2023: £35,000).

WHITE CENTURION LTD (REGISTERED NUMBER: 13783616)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2023 and the period ended 31 December 2022:

2023 2022
£    £   
Mr D G Lyne and Mrs E M Tucker
Balance outstanding at start of year (65,629 ) -
Amounts advanced 47,164 24,939
Amounts repaid (31,939 ) (90,568 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (50,404 ) (65,629 )

Loans are unsecured, interest free and repayable on demand.