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Company Registration No. 02537389 (England and Wales)
Verner Wheelock Associates Limited Unaudited accounts for the year ended 31 December 2024
Verner Wheelock Associates Limited Unaudited accounts Contents
Page
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Verner Wheelock Associates Limited Company Information for the year ended 31 December 2024
Directors
AJ Wheelock C Lennon
Company Number
02537389 (England and Wales)
Registered Office
Brewery Lane Studio, Unit 2 2 Belle Vue Square, Broughton Road Skipton North Yorkshire BD23 1FJ
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Verner Wheelock Associates Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
43,200 
55,200 
Tangible assets
54,619 
67,604 
97,819 
122,804 
Current assets
Debtors
182,096 
148,210 
Investments
96,543 
63,234 
Cash at bank and in hand
1,249,834 
989,638 
1,528,473 
1,201,082 
Creditors: amounts falling due within one year
(258,695)
(182,911)
Net current assets
1,269,778 
1,018,171 
Total assets less current liabilities
1,367,597 
1,140,975 
Provisions for liabilities
Deferred tax
(11,040)
(13,154)
Net assets
1,356,557 
1,127,821 
Capital and reserves
Called up share capital
16,800 
16,800 
Capital redemption reserve
5,950 
5,950 
Profit and loss account
1,333,807 
1,105,071 
Shareholders' funds
1,356,557 
1,127,821 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by
AJ Wheelock Director Company Registration No. 02537389
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Verner Wheelock Associates Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Verner Wheelock Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 02537389. The registered office is Brewery Lane Studio, Unit 2, 2 Belle Vue Square, Broughton Road, Skipton, North Yorkshire, BD23 1FJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on Cost
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% on Cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Verner Wheelock Associates Limited Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
120,000 
At 31 December 2024
120,000 
Amortisation
At 1 January 2024
64,800 
Charge for the year
12,000 
At 31 December 2024
76,800 
Net book value
At 31 December 2024
43,200 
At 31 December 2023
55,200 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
8,888 
81,949 
7,006 
42,510 
140,353 
Additions
- 
- 
- 
625 
625 
At 31 December 2024
8,888 
81,949 
7,006 
43,135 
140,978 
Depreciation
At 1 January 2024
8,888 
22,629 
6,998 
34,234 
72,749 
Charge for the year
- 
10,169 
2 
3,439 
13,610 
At 31 December 2024
8,888 
32,798 
7,000 
37,673 
86,359 
Net book value
At 31 December 2024
- 
49,151 
6 
5,462 
54,619 
At 31 December 2023
- 
59,320 
8 
8,276 
67,604 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
182,096 
148,210 
7
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
96,543 
63,234 
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Verner Wheelock Associates Limited Notes to the Accounts for the year ended 31 December 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
107,669 
41,435 
Taxes and social security
26,998 
111,448 
Other creditors
17,556 
18,429 
Loans from directors
106,472 
11,599 
258,695 
182,911 
9
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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