White Dragon Communications Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06082301 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

WHITE DRAGON COMMUNICATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R J Griffiths

SECRETARY:

Mrs L Griffiths

REGISTERED OFFICE:

Fleming Court

Leigh Road

Eastleigh

Southampton

Hampshire

SO50 9PD

BUSINESS ADDRESS:

24 Rowan Drive

Godalming

Surrey

GU7 1UB

REGISTERED NUMBER:

06082301 (England and Wales)

FIXED ASSETS

Tangible assets

5

11,576

13,727

Investments

6

25

11,601

13,752

CURRENT ASSETS

Debtors

7

224,435

114,649

Cash at bank

97,097

174,714

321,532

289,363

CREDITORS

Amounts falling due within one year

8

67,332

66,817

NET CURRENT ASSETS

254,200

222,546

TOTAL ASSETS LESS CURRENT
LIABILITIES

265,801

236,298

PROVISIONS FOR LIABILITIES

2,894

3,432

NET ASSETS

262,907

232,866

CAPITAL AND RESERVES

Called up share capital

9

50

Capital redemption reserve

50

Retained earnings

262,807

232,766

SHAREHOLDERS' FUNDS

262,907

232,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2 May 2026 and were signed by:

Mr R J Griffiths - Director

1.	STATUTORY INFORMATION

White Dragon Communications Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year 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 year 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 contributes to 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Investments in jointly controlled entities

Investments in jointly controlled entities are recognised at cost.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 March 2025

21,693

3,561

25,254

Additions

-

272

Disposals

-

(608

)

(608

)

At 28 February 2026

21,693

3,225

24,918

DEPRECIATION

At 1 March 2025

10,591

936

11,527

Charge for year

1,666

421

2,087

Eliminated on disposal

-

(272

)

(272

)

At 28 February 2026

12,257

1,085

13,342

NET BOOK VALUE

At 28 February 2026

9,436

2,140

11,576

At 28 February 2025

11,102

2,625

13,727

6.	FIXED ASSET INVESTMENTS

Interest

in joint

venture

£

COST

At 1 March 2025

and 28 February 2026

25

NET BOOK VALUE

At 28 February 2026

25

At 28 February 2025

25

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

6,194

20,263

Amounts owed by joint ventures

126,455

-

Other debtors

91,786

94,386

224,435

114,649

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

-

82

Amounts owed to joint ventures

-

25

Taxation and social security

55,083

57,557

Other creditors

12,249

9,153

67,332

66,817

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

50

"A" Ordinary

£1

50

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

Mr R J Griffiths

Balance outstanding at start of year

-

Amounts advanced

23,910

29,048

Amounts repaid

(23,910

)

(29,048

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

This loan was unsecured with interest charged at HMRC approved rates and was repaid prior to the year end.