2024-11-01 2025-10-31 2025-10-31 false 13673811 WHEELS 2 MOTION LTD 2026-05-18 false iso4217:GBP xbrli:pure 13673811 2024-10-31 13673811 2025-10-31 13673811 2024-11-01 2025-10-31 13673811 2023-10-31 13673811 2024-10-31 13673811 2023-11-01 2024-10-31 13673811 bus:SmallEntities 2024-11-01 2025-10-31 13673811 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13673811 bus:FullAccounts 2024-11-01 2025-10-31 13673811 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13673811 core:WithinOneYear 2025-10-31 13673811 core:AfterOneYear 2025-10-31 13673811 core:WithinOneYear 2024-10-31 13673811 core:AfterOneYear 2024-10-31 13673811 core:ShareCapital 2025-10-31 13673811 core:SharePremium 2025-10-31 13673811 core:RevaluationReserve 2025-10-31 13673811 core:OtherReservesSubtotal 2025-10-31 13673811 core:RetainedEarningsAccumulatedLosses 2025-10-31 13673811 core:ShareCapital 2024-10-31 13673811 core:SharePremium 2024-10-31 13673811 core:RevaluationReserve 2024-10-31 13673811 core:OtherReservesSubtotal 2024-10-31 13673811 core:RetainedEarningsAccumulatedLosses 2024-10-31 13673811 core:LandBuildings 2025-10-31 13673811 core:PlantMachinery 2025-10-31 13673811 core:Vehicles 2025-10-31 13673811 core:FurnitureFittings 2025-10-31 13673811 core:OfficeEquipment 2025-10-31 13673811 core:NetGoodwill 2025-10-31 13673811 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 13673811 core:ListedExchangeTraded 2025-10-31 13673811 core:UnlistedNon-exchangeTraded 2025-10-31 13673811 core:LandBuildings 2024-10-31 13673811 core:PlantMachinery 2024-10-31 13673811 core:Vehicles 2024-10-31 13673811 core:FurnitureFittings 2024-10-31 13673811 core:OfficeEquipment 2024-10-31 13673811 core:NetGoodwill 2024-10-31 13673811 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 13673811 core:ListedExchangeTraded 2024-10-31 13673811 core:UnlistedNon-exchangeTraded 2024-10-31 13673811 core:LandBuildings 2024-11-01 2025-10-31 13673811 core:PlantMachinery 2024-11-01 2025-10-31 13673811 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2024-10-31 13673811 dpl:GroupUndertakings 2023-11-01 2024-10-31 13673811 dpl:ParticipatingInterests 2023-11-01 2024-10-31 13673811 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 13673811 core:ListedExchangeTraded 2023-11-01 2024-10-31 13673811 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 13673811 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 13673811 core:NetGoodwill 2025-10-31 13673811 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 13673811 core:LandBuildings 2025-10-31 13673811 core:PlantMachinery 2025-10-31 13673811 core:Vehicles 2025-10-31 13673811 core:FurnitureFittings 2025-10-31 13673811 core:OfficeEquipment 2025-10-31 13673811 core:AfterOneYear 2025-10-31 13673811 core:WithinOneYear 2025-10-31 13673811 core:ListedExchangeTraded 2025-10-31 13673811 core:UnlistedNon-exchangeTraded 2025-10-31 13673811 core:ShareCapital 2025-10-31 13673811 core:SharePremium 2025-10-31 13673811 core:RevaluationReserve 2025-10-31 13673811 core:OtherReservesSubtotal 2025-10-31 13673811 core:RetainedEarningsAccumulatedLosses 2025-10-31 13673811 core:NetGoodwill 2024-10-31 13673811 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 13673811 core:LandBuildings 2024-10-31 13673811 core:PlantMachinery 2024-10-31 13673811 core:Vehicles 2024-10-31 13673811 core:FurnitureFittings 2024-10-31 13673811 core:OfficeEquipment 2024-10-31 13673811 core:AfterOneYear 2024-10-31 13673811 core:WithinOneYear 2024-10-31 13673811 core:ListedExchangeTraded 2024-10-31 13673811 core:UnlistedNon-exchangeTraded 2024-10-31 13673811 core:ShareCapital 2024-10-31 13673811 core:SharePremium 2024-10-31 13673811 core:RevaluationReserve 2024-10-31 13673811 core:OtherReservesSubtotal 2024-10-31 13673811 core:RetainedEarningsAccumulatedLosses 2024-10-31 13673811 core:NetGoodwill 2023-10-31 13673811 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 13673811 core:LandBuildings 2023-10-31 13673811 core:PlantMachinery 2023-10-31 13673811 core:Vehicles 2023-10-31 13673811 core:FurnitureFittings 2023-10-31 13673811 core:OfficeEquipment 2023-10-31 13673811 core:AfterOneYear 2023-10-31 13673811 core:WithinOneYear 2023-10-31 13673811 core:ListedExchangeTraded 2023-10-31 13673811 core:UnlistedNon-exchangeTraded 2023-10-31 13673811 core:ShareCapital 2023-10-31 13673811 core:SharePremium 2023-10-31 13673811 core:RevaluationReserve 2023-10-31 13673811 core:OtherReservesSubtotal 2023-10-31 13673811 core:RetainedEarningsAccumulatedLosses 2023-10-31 13673811 core:AfterOneYear 2024-11-01 2025-10-31 13673811 core:WithinOneYear 2024-11-01 2025-10-31 13673811 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 13673811 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 13673811 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 13673811 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 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2025-10-31 13673811 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 13673811 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 13673811 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 13673811 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 13673811 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 13673811 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 13673811 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 13673811 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 13673811 bus:Director1 2024-11-01 2025-10-31 13673811 bus:Director2 2024-11-01 2025-10-31

WHEELS 2 MOTION LTD

Registered Number
13673811
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

WHEELS 2 MOTION LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | BARKER, Carl
| CASTELLANOS, Adriana

Registered Address | 76 Factory Street West
| Atherton
| Manchester
| M46 0EF

Registered Number | 13673811 (England and Wales)

WHEELS 2 MOTION LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 10,000 |  |  |  | 1,000 |  |
Cash at bank and on hand |  | 948 |  |  |  | 409 |  |
|  | 10,948 |  |  |  | 1,409 |  |
Creditors amounts falling due within one year | 4 | (6,434) |  |  |  | (7,399) |  |
Net current assets (liabilities) |  |  |  | 4,514 |  |  |  | (5,990)
Total assets less current liabilities |  |  |  | 4,514 |  |  |  | (5,990)
Net assets |  |  |  | 4,514 |  |  |  | (5,990)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 4,513 |  |  |  | (5,991)
Shareholders' funds |  |  |  | 4,514 |  |  |  | (5,990)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 May 2026, and are signed on its behalf by:
BARKER, Carl Director Registered Company No. 13673811

WHEELS 2 MOTION LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 10,000 |  | 1,000
| Total | 10,000 |  | 1,000

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,000 |  | 1,000
| Bank borrowings and overdrafts | 15 |  | 46
| Taxation and social security | 5,419 |  | 6,353
| Total | 6,434 |  | 7,399