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REGISTERED NUMBER: 11033954 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

C M Wheeldon Limited

C M Wheeldon Limited (Registered number: 11033954)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C M Wheeldon Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: C M Wheeldon





SECRETARY: C M Wheeldon





REGISTERED OFFICE: 19 Swallow Close
Netherton
Dudley
West Midlands
DY2 9TB





REGISTERED NUMBER: 11033954 (England and Wales)





ACCOUNTANTS: Pride Accountants
Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS

C M Wheeldon Limited (Registered number: 11033954)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,498 7,352

CURRENT ASSETS
Debtors 5 47,954 19,909
Cash at bank 8,488 2,691
56,442 22,600
CREDITORS
Amounts falling due within one year 6 33,698 18,737
NET CURRENT ASSETS 22,744 3,863
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,242

11,215

CREDITORS
Amounts falling due after more than one
year

7

(14,793

)

-

PROVISIONS FOR LIABILITIES 8 (3,405 ) (800 )
NET ASSETS 25,044 10,415

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 24,944 10,315
SHAREHOLDERS' FUNDS 25,044 10,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

C M Wheeldon Limited (Registered number: 11033954)

Balance Sheet - continued
31 October 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 director and authorised for issue on 26 July 2024 and were signed by:





C M Wheeldon - Director


C M Wheeldon Limited (Registered number: 11033954)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

C M Wheeldon 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

C M Wheeldon Limited (Registered number: 11033954)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2022 599 23,500 24,099
Additions - 22,332 22,332
Disposals - (8,500 ) (8,500 )
At 31 October 2023 599 37,332 37,931
DEPRECIATION
At 1 November 2022 346 16,401 16,747
Charge for year 63 6,770 6,833
Eliminated on disposal - (6,147 ) (6,147 )
At 31 October 2023 409 17,024 17,433
NET BOOK VALUE
At 31 October 2023 190 20,308 20,498
At 31 October 2022 253 7,099 7,352

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 14,124 8,764
CIS tax recoverable 18,371 3,884
VAT 15,459 7,261
47,954 19,909

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 4,329 -
Taxation and social security 7,863 2,601
Other creditors 21,506 16,136
33,698 18,737

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 14,793 -

8. PROVISIONS FOR LIABILITIES
31.10.23 31.10.22
£    £   
Deferred tax 3,405 800

C M Wheeldon Limited (Registered number: 11033954)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 November 2022 800
Provided during year 2,605
Balance at 31 October 2023 3,405

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

The controlling party is C M Wheeldon.