REGISTERED NUMBER: 13564804 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

M.Wheeler Holdings Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M C Wheeler

SECRETARY:

REGISTERED OFFICE:

5-7 New Road

Radcliffe

Manchester

M26 1LS

REGISTERED NUMBER:

13564804 (England and Wales)

ACCOUNTANTS:

Rowlinson Rainbow & Company

5/7 New Road

Radcliffe

Greater Manchester

M26 1LS

BANKERS:

Royal Bank of Scotland Plc

Ramsbottom Branch

27 Bridge Street

Ramsbottom

Bury

Manchester

BL0 9AD

FIXED ASSETS

Property, plant and equipment

4

340,473

340,473

CURRENT ASSETS

Cash at bank

1,908

5,284

CREDITORS

Amounts falling due within one year

5

33,717

45,685

NET CURRENT LIABILITIES

(31,809

)

(40,401

)

TOTAL ASSETS LESS CURRENT LIABILITIES

308,664

300,072

CREDITORS

Amounts falling due after more than one year

6

309,489

310,764

NET LIABILITIES

(825

)

(10,692

)

RESERVES

Retained earnings

(825

)

(10,692

)

(825

)

(10,692

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 November 2025 and were signed by:

M C Wheeler - Director

1.	STATUTORY INFORMATION

M.Wheeler Holdings Ltd 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.

Tangible fixed assets

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Land and

buildings

£

COST

At 1 September 2024

and 31 August 2025

340,473

NET BOOK VALUE

At 31 August 2025

340,473

At 31 August 2024

340,473

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

33,717

45,685

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

268,564

268,564

Other creditors

40,925

42,200

309,489

310,764

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

268,564

268,564