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Company Registration No. NI674106 (Northern Ireland)
Whiterocks Dynamics Ltd Unaudited accounts for the year ended 30 November 2023
Whiterocks Dynamics Ltd Unaudited accounts Contents
Page
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Whiterocks Dynamics Ltd Company Information for the year ended 30 November 2023
Director
Richard Aaron Fry
Company Number
NI674106 (Northern Ireland)
Registered Office
13 BEECH TREE GROVE BALLYMONEY BT53 7FE NORTHERN IRELAND
Accountants
Campbell Ritchie Chartered Accountants Ltd 21 Warnocks Lane Coleraine Co. Londonderry BT52 1TH
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Whiterocks Dynamics Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,050 
191 
Current assets
Debtors
15,237 
11,486 
Cash at bank and in hand
75,157 
43,542 
90,394 
55,028 
Creditors: amounts falling due within one year
(31,781)
(23,656)
Net current assets
58,613 
31,372 
Net assets
59,663 
31,563 
Capital and reserves
Called up share capital
2 
1 
Profit and loss account
59,661 
31,562 
Shareholders' funds
59,663 
31,563 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 July 2024 and were signed on its behalf by
Richard Aaron Fry Director Company Registration No. NI674106
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Whiterocks Dynamics Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Whiterocks Dynamics Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI674106. The registered office is 13 BEECH TREE GROVE, BALLYMONEY, BT53 7FE, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
- 
575 
575 
Additions
1,312 
- 
1,312 
At 30 November 2023
1,312 
575 
1,887 
Depreciation
At 1 December 2022
- 
384 
384 
Charge for the year
262 
191 
453 
At 30 November 2023
262 
575 
837 
Net book value
At 30 November 2023
1,050 
- 
1,050 
At 30 November 2022
- 
191 
191 
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Whiterocks Dynamics Ltd Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,237 
11,486 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,516 
- 
VAT
7,546 
5,868 
Taxes and social security
20,942 
16,706 
Loans from directors
565 
302 
Accruals
1,212 
780 
31,781 
23,656 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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