REGISTERED NUMBER: 06510937 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 AUGUST 2023 TO 31 DECEMBER 2024

FOR

AYLIN WHITE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Perdoni

D Perdoni

REGISTERED OFFICE:

2nd Fl, Hadleigh House

232-240 High Street

Guildford

Surrey

GU1 3JF

REGISTERED NUMBER:

06510937 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Tangible assets

4

16,186

22,484

CURRENT ASSETS

Debtors

5

284,740

488,672

Cash at bank

28,054

43,658

312,794

532,330

CREDITORS

Amounts falling due within one year

6

512,845

429,055

NET CURRENT (LIABILITIES)/ASSETS

(200,051

)

103,275

TOTAL ASSETS LESS CURRENT LIABILITIES

(183,865

)

125,759

CREDITORS

Amounts falling due after more than one year

7

9,644

24,127

NET (LIABILITIES)/ASSETS

(193,509

)

101,632

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(193,511

)

101,630

(193,509

)

101,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

S Perdoni - Director

1.	STATUTORY INFORMATION

Aylin White Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 section 1A. Basic financial instruments are recognised at amortised cost using effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have considered relevant information, including the company’s principal risks and uncertainties and the impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the entity, the directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 (2023 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2023

132,630

Additions

2,186

Disposals

(543

)

At 31 December 2024

134,273

DEPRECIATION

At 1 August 2023

110,146

Charge for period

7,964

Eliminated on disposal

(23

)

At 31 December 2024

118,087

NET BOOK VALUE

At 31 December 2024

16,186

At 31 July 2023

22,484

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

124,782

327,173

Other debtors

50,746

98,199

Directors' current accounts

10,969

13,122

Prepayments and accrued income

10,696

43,882

197,193

482,376

2024

2023

£

£

Amounts falling due after more than one year:

Deferred tax asset

87,547

6,296

Aggregate amounts

284,740

488,672

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,276

9,915

Trade creditors

53,534

4,632

Amounts owed to group undertakings

179,628

167,204

Social security and other taxes

81,506

15,354

VAT

71,815

49,502

Other creditors

102,179

113,556

Directors' current accounts

5,604

382

Accruals and deferred income

8,303

68,510

512,845

429,055

SECURITIES

There is a fixed and floating charge over all the assets of the company.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 2-5 years

9,644

24,127

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made advances to the directors totalling £11,789 (2023 - £14,839) and the directors made repayments of £422 (2023 - £624).

Interest has been charged on the above loan at 2.25%. There are no fixed terms for repayment.

9.

DIVIDENDS

During the year the shareholders unknowingly declared dividends in excess of their distributable reserves. They will not declare any further dividends until the balance sheet shows positive retained earnings.