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REGISTERED NUMBER: 04702258 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

WHEELER SITE INVESTIGATION LIMITED

WHEELER SITE INVESTIGATION LIMITED (REGISTERED NUMBER: 04702258)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WHEELER SITE INVESTIGATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: J Wheeler
G Wheeler





SECRETARY: Mrs L Wheeler





REGISTERED OFFICE: Walnut Tree House
Boars Tye Road
Silver End
Witham
Essex
CM8 3PN





REGISTERED NUMBER: 04702258 (England and Wales)





ACCOUNTANTS: RE Group Accountants Limited
Chartered Certified Accountants
The Maltings
Rosemary Lane
Halstead
Essex
CO9 1HZ

WHEELER SITE INVESTIGATION LIMITED (REGISTERED NUMBER: 04702258)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 502,970 400,749
502,970 400,749

CURRENT ASSETS
Stocks 3,000 -
Debtors 6 363,443 369,805
Cash at bank and in hand 58,891 131,520
425,334 501,325
CREDITORS
Amounts falling due within one year 7 261,376 414,256
NET CURRENT ASSETS 163,958 87,069
TOTAL ASSETS LESS CURRENT LIABILITIES 666,928 487,818

CREDITORS
Amounts falling due after more than one
year

8

(157,756

)

-

PROVISIONS FOR LIABILITIES (95,062 ) (16,110 )
NET ASSETS 414,110 471,708

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 414,008 471,606
414,110 471,708

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

WHEELER SITE INVESTIGATION LIMITED (REGISTERED NUMBER: 04702258)

BALANCE SHEET - continued
30 JUNE 2023


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 31 October 2023 and were signed on its behalf by:





J Wheeler - Director


WHEELER SITE INVESTIGATION LIMITED (REGISTERED NUMBER: 04702258)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Wheeler Site Investigation 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

WHEELER SITE INVESTIGATION LIMITED (REGISTERED NUMBER: 04702258)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 15,000
AMORTISATION
At 1 July 2022
and 30 June 2023 15,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 690,479
Additions 213,180
At 30 June 2023 903,659
DEPRECIATION
At 1 July 2022 289,730
Charge for year 110,959
At 30 June 2023 400,689
NET BOOK VALUE
At 30 June 2023 502,970
At 30 June 2022 400,749

WHEELER SITE INVESTIGATION LIMITED (REGISTERED NUMBER: 04702258)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 212,100 220,047
Other debtors 151,343 149,758
363,443 369,805

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 74,833
Hire purchase contracts 79,124 169,899
Trade creditors 43,735 12,113
Taxation and social security 101,185 135,101
Other creditors 27,332 22,310
261,376 414,256

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 20,000 -
Hire purchase contracts 137,756 -
157,756 -