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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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