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Logo On Report
Registered Number: 14046151
England and Wales

 

 

 

WHITE LAYERS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
  2024   2023
    £ £   £ £
Fixed assets   100,173      100,346 
Current assets 8,652      10,768   
Creditors: amount falling due within one year (38,934)     (27,062)  
Net current assets   (30,282)     (16,294)
Total assets less current liabilities   69,891      84,052 
Creditors: amount falling due after more than one year   (65,014)     (85,006)
Provisions for liabilities   (79)     (38)
Net assets   4,798      (992)
 

         
Capital and reserves   4,798      (992)
 
NOTES TO THE ACCOUNTS

General Information
WHITE LAYERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14046151, registration address 188 Mitcham Road Tooting, London, SW17 9NG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Plant and Machinery 33% Straight Line
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Land and Buildings   Total
  £   £   £
At 01 May 2023 519    100,000    100,519 
Additions    
Disposals    
At 30 April 2024 519    100,000    100,519 
Depreciation
At 01 May 2023 173      173 
Charge for year 173      173 
On disposals    
At 30 April 2024 346      346 
Net book values
Closing balance as at 30 April 2024 173    100,000    100,173 
Opening balance as at 01 May 2023 346    100,000    100,346 

The net book value of Land and Buildings includes £ 100,000 (2023 £100,000) in respect of assets leased under finance leases or hire purchase contracts.

3.

Average number of employees

Average number of employees during the year was 3 (2023 : 1).

4.

Director’s loan

Director Loan Account

At the year end a balance of £33,015 was Owed by the director the above balance is interest free with no fix date of repayment 

For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 14 January 2025 and were signed by:


--------------------------------
Joseph De Souza
Director
1