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Company Registration No. NI674106 (Northern Ireland)
Whiterocks Dynamics Ltd Unaudited accounts for the year ended 30 November 2025
Whiterocks Dynamics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Whiterocks Dynamics Ltd Company Information for the year ended 30 November 2025
Director
Richard Aaron Fry
Company Number
NI674106 (Northern Ireland)
Registered Office
13 BEECH TREE GROVE BALLYMONEY BT53 7FE NORTHERN IRELAND
Accountants
Campbell Ritchie Chartered Accountants Ltd 21 Warnocks Lane Coleraine Co. Londonderry BT52 1TH
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Whiterocks Dynamics Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
526
788
Current assets
Debtors
5
11,791
62,684
Cash at bank and in hand
82,291
66,334
94,082
129,018
Creditors: amounts falling due within one year
6
(23,508)
(30,539)
Net current assets
70,574
98,479
Net assets
71,100
99,267
Capital and reserves
Called up share capital
1
1
Profit and loss account
71,099
99,266
Shareholders' funds
71,100
99,267
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 July 2026 and were signed on its behalf by
Richard Aaron Fry Director Company Registration No. NI674106
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Whiterocks Dynamics Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Whiterocks Dynamics Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI674106. The registered office is 13 BEECH TREE GROVE, BALLYMONEY, BT53 7FE, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
1,312
575
1,887
At 30 November 2025
1,312
575
1,887
Depreciation
At 1 December 2024
524
575
1,099
Charge for the year
262
-
262
At 30 November 2025
786
575
1,361
Net book value
At 30 November 2025
526
-
526
At 30 November 2024
788
-
788
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
11,791
13,249
Other debtors
-
49,435
11,791
62,684
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Whiterocks Dynamics Ltd Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
6,626
6,885
Trade creditors
37
25
Taxes and social security
14,150
22,265
Other creditors
908
152
Loans from directors
575
-
Accruals
1,212
1,212
23,508
30,539
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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