Company registration number: 14570801
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
White Studios Ltd
Pages for filing with the Registrar
Company registration number: 14570801
White Studios Ltd
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 5,812 2,834
5,812 2,834
Current assets
Cash at bank and in hand 349 2
349 2
Creditors: amounts falling due within one year
5 (6,473) (3,148)
Net current liabilities (6,124) (3,146)
Total assets less current liabilities (312) (312)
NET LIABILITIES (312) (312)
Capital and reserves
Called up share capital 100 100
Profit and loss account (412) (412)
TOTAL EQUITY (312) (312)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14570801
White Studios Ltd
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S White, Director
12 October 2026
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White Studios Ltd
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
White Studios Ltd is a private company registered in England and Wales. Its registered number is 14570801. The company is limited by shares. Its registered office is 31 Woodbury Road, Halesowen, West Midlands, B62 9RH.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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White Studios Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Software/game development and assets - Development costs that are directly attributable to the design and testing of identifiable and unique games controlled by the Company are recognised as intangible assets when the following criteria are met: -it is technically feasible to complete the software/game so that it will be available for use; -management intends to complete the software/game and use/sell it; -there is an ability to use/sell the software/game; -it can be demonstrated how the software/game will generate probable future economic benefits; -adequate technical, financial and other resources to complete the development are available; and -the expenditure attributable to the software/game during its development can be reliably measured. Other development expenditures that do not meet these criteria and costs associated with maintaining the software/game (such as bug fixes) are recognised as an expense in the Income Statement as incurred. No amortisation is provided for software/games under development until completion. Upon completion the costs are transferred to Intangible Assets and amortisation commences. Software/game intellectual properties are amortised using the straight line method over the useful economic life of the software/game not exceeding 7 years.


























3 Average number of employees
During the year the average number of employees was Nil (2025 - Nil).
4 Intangible assets
Other intangible assets

£
Cost
At 1 February 2025 2,834
Additions 2,978
At 31 January 2026 5,812
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White Studios Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Intangible assets - continued
Amortisation
At 31 January 2026 -
Net book value
At 31 January 2026 5,812
At 31 January 2025 2,834
Revalued assets
At the end of each accounting period, management assesses each of the intangible assets for indicators of impairment. Where indicators of impairment are observed, the recoverable value of the underlying asset is assessed. No indicators of impairment were identified in this accounting period. No amortisation has been charged due to the asset still being in development.



5 Creditors: amounts falling due within one year
2026 2025
£ £
Other creditors 6,473 3,148
6 Directors’ advances, credits and guarantees
At the end of the year, the balance on Mr S White’s directors loan account was £3,973 (2025: £1,148) due from the company. This amount is included within Creditors: Amounts falling due within one year.
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