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REGISTERED NUMBER: 06553794 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Wheeler & Co CA Limited

Wheeler & Co CA Limited (Registered number: 06553794)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Wheeler & Co CA Limited

Company Information
for the Year Ended 30 April 2025







DIRECTOR: PJ Wheeler





SECRETARY: P Wheeler





REGISTERED OFFICE: 24 Dukes Wood Avenue
Gerrards Cross
Buckinghamshire
SL9 7JT





REGISTERED NUMBER: 06553794 (England and Wales)





ACCOUNTANTS: Wheeler & Co
Chartered Accountants
24 Dukes Wood Avenue
Gerrards Cross
Buckinghamshire
SL9 7JT

Wheeler & Co CA Limited (Registered number: 06553794)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,571 2,910
2,571 2,910

CURRENT ASSETS
Stocks 8,731 6,186
Debtors 6 11,266 10,484
Cash at bank 90,715 128,628
110,712 145,298
CREDITORS
Amounts falling due within one year 7 110,686 132,953
NET CURRENT ASSETS 26 12,345
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,597

15,255

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 2,497 15,155
SHAREHOLDERS' FUNDS 2,597 15,255

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 2 August 2025 and were signed by:




PJ Wheeler - Director


Wheeler & Co CA Limited (Registered number: 06553794)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Wheeler & Co CA 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 is being amortised over ten years on a straight line basis.

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.
Plant and machinery etc - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 (2024 - 1 ) .

Wheeler & Co CA Limited (Registered number: 06553794)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 89,000
AMORTISATION
At 1 May 2024
and 30 April 2025 89,000
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2024 23,709
Additions 304
At 30 April 2025 24,013
DEPRECIATION
At 1 May 2024 20,799
Charge for year 643
At 30 April 2025 21,442
NET BOOK VALUE
At 30 April 2025 2,571
At 30 April 2024 2,910

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 10,866 10,084
Other debtors 400 400
11,266 10,484

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Taxation and social security 7,779 13,814
Other creditors 102,907 119,139
110,686 132,953

Other creditors consists of an amount due to the director

Wheeler & Co CA Limited (Registered number: 06553794)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. RESERVES
Retained
earnings
£   

At 1 May 2024 15,155
Profit for the year 35,592
Dividends (48,250 )
At 30 April 2025 2,497