Registered number
03759421
The White Elephant Company Limited
Unaudited Filleted Accounts
30 June 2025

The White Elephant Company Limited
Registered number: | 03759421
Director's Report
The director presents his report and accounts for the period ended 30 June 2025.
Principal activities
The company's principal activity at the start of the year was the manufacture and installation of ductwork. The company ceased trading in September 2023.
Directors
The following persons served as directors during the period:
| M R Martin
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 20 August 2025 and signed on its behalf.
M R Martin
Director

The White Elephant Company Limited
Registered number: | 03759421
Balance Sheet
as at 30 June 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 266 |  |  | 889
Cash at bank and in hand |  |  | 25,836 |  |  | 288,045
|  |  | 26,102 |  |  | 288,934
Creditors: amounts falling due within one year | 4 |  | (26,102) |  |  | (273,434)
Net current assets |  |  |  | - |  |  | 15,500
Net assets |  |  |  | - |  |  | 15,500
Capital and reserves
Called up share capital |  |  |  | 200 |  |  | 200
Profit and loss account |  |  |  | (200) |  |  | 15,300
Shareholders' funds |  |  |  | - |  |  | 15,500
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M R Martin
Director
Approved by the board on 20 August 2025

The White Elephant Company Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 June 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 12
3 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 17 |  | 889
| Other debtors | 249 |  | -
|  |  |  |  |  | 266 |  | 889
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | - |  | 25,141
| Trade creditors | 92 |  | 7,098
| Amounts owed to connected companies |  | - |  | 170,551
| Corporation tax | 5,648 |  | 69,887
| Other creditors | 20,362 |  | 757
|  |  |  |  |  | 26,102 |  | 273,434
5 | Other information
| The White Elephant Company Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
| Unit 1 Paxton Corner
| Brunel Road
| Clacton on Sea
| Essex
| CO15 4LU

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