Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 6 2024-09-01 false Retail trade of motor vehicle parts and accessories 6 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01488822 2024-09-01 2025-08-31 01488822 2023-09-01 2024-08-31 01488822 2025-08-31 01488822 2024-08-31 01488822 c:Director1 2024-09-01 2025-08-31 01488822 d:Buildings 2024-09-01 2025-08-31 01488822 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 01488822 d:Buildings d:LongLeaseholdAssets 2025-08-31 01488822 d:Buildings d:LongLeaseholdAssets 2024-08-31 01488822 d:PlantMachinery 2024-09-01 2025-08-31 01488822 d:PlantMachinery 2025-08-31 01488822 d:PlantMachinery 2024-08-31 01488822 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01488822 d:MotorVehicles 2024-09-01 2025-08-31 01488822 d:FurnitureFittings 2024-09-01 2025-08-31 01488822 d:OfficeEquipment 2024-09-01 2025-08-31 01488822 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 01488822 d:CurrentFinancialInstruments 2025-08-31 01488822 d:CurrentFinancialInstruments 2024-08-31 01488822 d:Non-currentFinancialInstruments 2025-08-31 01488822 d:Non-currentFinancialInstruments 2024-08-31 01488822 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 01488822 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 01488822 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 01488822 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 01488822 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-08-31 01488822 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 01488822 d:ShareCapital 2025-08-31 01488822 d:ShareCapital 2024-08-31 01488822 d:RevaluationReserve 2025-08-31 01488822 d:RevaluationReserve 2024-08-31 01488822 d:RetainedEarningsAccumulatedLosses 2025-08-31 01488822 d:RetainedEarningsAccumulatedLosses 2024-08-31 01488822 c:FRS102 2024-09-01 2025-08-31 01488822 c:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 01488822 c:FullAccounts 2024-09-01 2025-08-31 01488822 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01488822 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 01488822 WHEELGAME LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
01483 755 399 hamlyns.com
WHEELGAME LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF WHEELGAME LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wheelgame Limited for the year ended 31 August 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/membership/ regulations-standards-and-guidance. This report is made solely to the board of directors of Wheelgame Limited, as a body, in accordance with the terms of our engagement at hamlyns.com/tac. Our work has been undertaken solely to prepare for your approval the financial statements of Wheelgame Limited and state those matters that we have agreed to state to the board of directors of Wheelgame Limited, as a body, in this report in accordance with ICAEW Technical release TECH07/16AAF . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wheelgame Limited and its board of directors, as a body, for our work or for this report. It is your duty to ensure that Wheelgame Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wheelgame Limited. You consider that Wheelgame Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Wheelgame Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Hamlyns Limited Chartered Accountants Sundial House High Street Horsell Woking Surrey GU21 4SU 13 April 2026 Page 1
WHEELGAME LIMITED REGISTERED NUMBER: 01488822 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 144,814 |  | 321,390
|  |  | 144,814 |  | 321,390
Current assets |  |  |  |  |
Stocks |  | 55,356 |  | 55,513 |
Debtors: amounts falling due within one year | 5 | 95,750 |  | 114,632 |
Cash at bank and in hand |  | 6,672 |  | 2,190 |
|  | 157,778 |  | 172,335 |
Creditors: amounts falling due within one year | 6 | (147,338) |  | (180,518) |
Net current assets/(liabilities) |  |  | 10,440 |  | (8,183)
Total assets less current liabilities |  |  | 155,254 |  | 313,207
Creditors: amounts falling due after more than one year | 7 |  | - |  | (8,456)
Net assets |  |  | 155,254 |  | 304,751
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 163,700 |  | 163,700
Revaluation reserve |  |  | - |  | 197,273
Profit and loss account |  |  | (8,446) |  | (56,222)
|  |  | 155,254 |  | 304,751
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WHEELGAME LIMITED REGISTERED NUMBER: 01488822 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 April 2026.
Gordon John Appleton
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
WHEELGAME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | Statutory information
Wheelgame 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
WHEELGAME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line on cost (changed from revaluation model this year)
|  |  |  | Plant and machinery | - | 20% | on reducing balance
|  |  |  | Motor vehicles | - | 25% | on reducing balance
|  |  |  | Fixtures and fittings | - | 25% | on reducing balance
|  |  |  | Office equipment | - | 25% | on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
Page 5
WHEELGAME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 312,699 | 46,948 | 359,647
| Additions | 20,300 | 5,800 | 26,100
| Disposals | - | (2,199) | (2,199)
| Revaluations | (197,273) | - | (197,273)
| At 31 August 2025 | 135,726 | 50,549 | 186,275
| Depreciation |  |  |
| At 1 September 2024 | - | 38,257 | 38,257
| Charge for the year on owned assets | 2,715 | 2,688 | 5,403
| Disposals | - | (2,199) | (2,199)
| At 31 August 2025 | 2,715 | 38,746 | 41,461
| Net book value |  |  |
| At 31 August 2025 | 133,011 | 11,803 | 144,814
| At 31 August 2024 | 312,699 | 8,691 | 321,390
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 39,865 | 49,099
| Other debtors | 49,904 | 59,850
| Prepayments and accrued income | 5,981 | 5,683
|  | 95,750 | 114,632
Page 6
WHEELGAME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 26,245 | 47,299
| Bank loans | 8,456 | 11,273
| Trade creditors | 85,875 | 107,410
| Corporation tax | 6,600 | -
| Other taxation and social security | 13,659 | 10,046
| Other creditors | 3,349 | 403
| Accruals and deferred income | 3,154 | 4,087
|  | 147,338 | 180,518
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 8,456
|  | - | 8,456
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,456 | 11,273
|  | 8,456 | 11,273
| Amounts falling due 1-2 years |  |
| Bank loans | - | 8,456
|  | - | 8,456
|  | 8,456 | 19,729
Page 7