| White Leopard Limited |
| Registered number: |
08106155 |
| Balance Sheet |
| as at 31 December 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
178,571 |
|
|
228,700 |
|
| Current assets |
| Debtors |
4 |
|
4,858 |
|
|
2,348 |
| Cash at bank and in hand |
|
|
14,991 |
|
|
16,688 |
|
|
|
19,849 |
|
|
19,036 |
|
| Creditors: amounts falling due within one year |
5 |
|
(62,536) |
|
|
(118,198) |
|
| Net current liabilities |
|
|
|
(42,687) |
|
|
(99,162) |
|
| Total assets less current liabilities |
|
|
|
135,884 |
|
|
129,538 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(754,938) |
|
|
(649,780) |
|
|
|
| Net liabilities |
|
|
|
(619,054) |
|
|
(520,242) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(619,154) |
|
|
(520,342) |
|
| Shareholders' funds |
|
|
|
(619,054) |
|
|
(520,242) |
|
|
|
|
|
|
|
|
| The directors are 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 directors acknowledge their 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. |
|
|
|
|
| Anthony Jessup |
| Director |
| Approved by the board on 6 August 2025 |
|
| White Leopard Limited |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
|
|
| 1 |
Accounting policies |
|
|
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements. |
|
|
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 |
|
The turnover shown in the profit and loss account represents revenue recognised by the company in respect of goods and services supplied during the period, exclusive of Value Added Tax and trade discounts. |
|
|
Fixed assets and depreciation |
|
All fixed assets are initially recorded at cost. |
|
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: |
|
|
Computer equipment |
33.3% per annum |
|
Other equipment |
20% per annum |
|
Leasehold Improvements |
10% per annum |
|
Vehicles |
33.3% per annum |
|
|
The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable. |
|
|
Leased assets |
|
- Finance lease |
|
Assets acquired under finance leases are capitalised and the outstanding future lease obligations are shown in creditors. Capitalised leased assets are depreciated over the shorter of the lease term and the estimated useful life of the asset. |
|
- Operating lease |
|
Leases where the lessor retains substantially all the risks and rewards of ownership are classified as operating leases. Operating lease rentals are charged to the profit and loss account on a straight line basis over the period of the lease. |
|
|
|
Taxation |
|
The charge for taxation is based on the profit for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. |
|
Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes which have arisen but not reversed by the balance sheet date, except as otherwise required by FRS 19. |
|
|
Dividends |
|
Dividends paid to the Directors for the year were £nil. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
27 |
|
28 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Total |
| £ |
|
Cost |
|
At 1 January 2024 |
415,981 |
|
Additions |
6,029 |
|
At 31 December 2024 |
422,010 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2024 |
187,281 |
|
Charge for the year |
56,158 |
|
At 31 December 2024 |
243,439 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2024 |
178,571 |
|
At 31 December 2023 |
228,700 |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Prepayments |
|
|
|
|
4,858 |
|
714 |
|
VAT Debtor |
- |
|
1,634 |
|
|
|
|
|
|
4,858 |
|
2,348 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade creditors |
20,121 |
|
48,650 |
|
Other creditors |
42,415 |
|
69,548 |
|
|
|
|
|
|
62,536 |
|
118,198 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Other creditors |
754,938 |
|
649,780 |
|
|
|
|
|
|
|
|
|