REGISTERED NUMBER: 05842043 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

WHITE ROSE DATA MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I W Gilliat

F M Gilliat

SECRETARY:

F M Gilliat

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

05842043 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

9,780

7,257

Tangible assets

5

7,237

9,735

17,017

16,992

CURRENT ASSETS

Stocks

100

50

Debtors

6

4,444

4,874

Cash at bank

21,245

24,610

25,789

29,534

CREDITORS

Amounts falling due within one year

7

26,329

20,501

NET CURRENT (LIABILITIES)/ASSETS

(540

)

9,033

TOTAL ASSETS LESS CURRENT LIABILITIES

16,477

26,025

PROVISIONS FOR LIABILITIES

1,375

2,203

NET ASSETS

15,102

23,822

CAPITAL AND RESERVES

Called up share capital

8

100

100

Fair value reserve

4,382

1,505

Retained earnings

10,620

22,217

SHAREHOLDERS' FUNDS

15,102

23,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 1 June 2026 and were signed on its behalf by:

I W Gilliat - Director

1.	STATUTORY INFORMATION

White Rose Data Management 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover relates to bookkeeping and data management services, and is recognised upon provision of the services.

Intangible assets

Crypto currencies are stated at fair value.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 November 2024

7,257

Revaluations

2,523

At 31 October 2025

9,780

NET BOOK VALUE

At 31 October 2025

9,780

At 31 October 2024

7,257

Cost or valuation at 31 October 2025 is represented by:

Other

intangible

assets

£

Valuation in 2024

1,859

Valuation in 2025

2,523

Cost

5,398

9,780

Intangible assets were valued by the directors at 31 October 2025 and deemed to be fair value.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

39,943

Additions

287

At 31 October 2025

40,230

DEPRECIATION

At 1 November 2024

30,208

Charge for year

2,785

At 31 October 2025

32,993

NET BOOK VALUE

At 31 October 2025

7,237

At 31 October 2024

9,735

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

3,127

3,662

Other debtors

1,317

1,212

4,444

4,874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

777

2,435

Taxation and social security

3,677

3,340

Other creditors

21,875

14,726

26,329

20,501

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary

£1

100

100