As at the balance sheet date, the company was owed £7,670 (2025: £nil) by the directors.

The balance remained outstanding at the reporting date but will be cleared by way of a post-trade capital distribution as part of the company's winding-up process. The directors consider that the balance is recoverable and that no impairment is required.

The average number of persons, including directors, employed by the company during the period was as follows:

White Accounting Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Marten Road, London, E17 4NN.

For the period ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have resolved to wind up the company. Accordingly, the financial statements have not been prepared on the going concern basis, reflecting the expected realisation of the company's assets and settlement of its liabilities during the winding-up process.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true