1 October 2023 false No description of principal activity Taxfiler 2024.6 09234660business:PrivateLimitedCompanyLtd2023-10-012024-09-30 092346602023-09-30 092346602023-10-012024-09-30 09234660business:AuditExemptWithAccountantsReport2023-10-012024-09-30 09234660business:FilletedAccounts2023-10-012024-09-30 092346602024-09-30 09234660business:Director12023-10-012024-09-30 09234660business:RegisteredOffice2023-10-012024-09-30 092346602023-09-30 09234660core:WithinOneYear2024-09-30 09234660core:WithinOneYear2023-09-30 09234660core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 09234660core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 09234660core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 09234660core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 09234660core:PreviouslyStatedAmount2024-09-30 09234660core:PreviouslyStatedAmount2023-09-30 09234660business:SmallEntities2023-10-012024-09-30 09234660countries:EnglandWales2023-10-012024-09-30 09234660core:PlantMachinery2023-10-012024-09-30 09234660core:FurnitureFittings2023-10-012024-09-30 09234660core:ComputerEquipment2023-10-012024-09-30 09234660core:Goodwill2023-09-30 09234660core:Goodwill2024-09-30 09234660core:Goodwill2023-10-012024-09-30 09234660core:PlantMachinery2023-09-30 09234660core:FurnitureFittings2023-09-30 09234660core:ComputerEquipment2023-09-30 09234660core:PlantMachinery2024-09-30 09234660core:FurnitureFittings2024-09-30 09234660core:ComputerEquipment2024-09-30 09234660business:OrdinaryShareClass12023-10-012024-09-30 09234660business:OrdinaryShareClass12022-10-012023-09-30 092346602022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09234660 (England and Wales)
WHITE ON LTD Unaudited accounts for the year ended 30 September 2024
WHITE ON LTD Unaudited accounts Contents
Page
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WHITE ON LTD Company Information for the year ended 30 September 2024
Director
Oliver White
Company Number
09234660 (England and Wales)
Registered Office
22A BOURNEMOUTH ROAD POOLE BH14 0ED ENGLAND
Accountants
Thyme Accounting Services Limited Flat 10 Leighton Lodge 15 Branksome Wood Road Bournemouth Dorset BH2 6BX
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WHITE ON LTD Accountants' report
Accountants' report to the director of WHITE ON LTD on the preparation of the unaudited statutory accounts for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WHITE ON LTD for the year ended 30 September 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of WHITE ON LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of WHITE ON LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WHITE ON LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that WHITE ON LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of WHITE ON LTD. You consider that WHITE ON LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of WHITE ON LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Thyme Accounting Services Limited Flat 10 Leighton Lodge 15 Branksome Wood Road Bournemouth Dorset BH2 6BX 6 August 2025
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WHITE ON LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
18,332 
21,999 
Tangible assets
3,158 
2,601 
21,490 
24,600 
Current assets
Inventories
97,039 
101,000 
Debtors
66,809 
29,151 
Cash at bank and in hand
55,648 
78,271 
219,496 
208,422 
Creditors: amounts falling due within one year
(76,953)
(112,625)
Net current assets
142,543 
95,797 
Net assets
164,033 
120,397 
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
164,028 
120,392 
Shareholders' funds
164,033 
120,397 
For the year ending 30 September 2024 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 6 August 2025 and were signed on its behalf by
Oliver White Director Company Registration No. 09234660
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WHITE ON LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
WHITE ON LTD is a private company, limited by shares, registered in England and Wales, registration number 09234660. The registered office is 22A BOURNEMOUTH ROAD, POOLE, BH14 0ED, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Plant & machinery
15% on a reducing balance basis
Fixtures & fittings
15% on a reducing balance basis
Computer equipment
33.3% on a straight line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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WHITE ON LTD Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
55,000 
At 30 September 2024
55,000 
Amortisation
At 1 October 2023
33,001 
Charge for the year
3,667 
At 30 September 2024
36,668 
Net book value
At 30 September 2024
18,332 
At 30 September 2023
21,999 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
300 
4,264 
2,062 
6,626 
Additions
- 
415 
952 
1,367 
At 30 September 2024
300 
4,679 
3,014 
7,993 
Depreciation
At 1 October 2023
143 
2,038 
1,844 
4,025 
Charge for the year
24 
396 
390 
810 
At 30 September 2024
167 
2,434 
2,234 
4,835 
Net book value
At 30 September 2024
133 
2,245 
780 
3,158 
At 30 September 2023
157 
2,226 
218 
2,601 
6
Inventories
2024 
2023 
£ 
£ 
Finished goods
97,039 
101,000 
97,039 
101,000 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,075 
16,208 
Accrued income and prepayments
4,533 
4,533 
Other debtors
44,201 
8,410 
66,809 
29,151 
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WHITE ON LTD Notes to the Accounts for the year ended 30 September 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,054 
3,616 
Trade creditors
36,590 
55,103 
Taxes and social security
24,436 
28,029 
Other creditors
8,773 
5,291 
Loans from directors
- 
13,640 
Accruals
1,100 
6,946 
76,953 
112,625 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
5 Ordinary shares of £1 each
5 
5 
10
Average number of employees
During the year the average number of employees was 11 (2023: 11).
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