1 September 2024 false Taxfiler 2024.6 08193866business:PrivateLimitedCompanyLtd2024-09-012025-08-31 081938662024-08-31 081938662024-09-012025-08-31 08193866business:AuditExemptWithAccountantsReport2024-09-012025-08-31 08193866business:FilletedAccounts2024-09-012025-08-31 081938662025-08-31 08193866business:Director12024-09-012025-08-31 08193866business:RegisteredOffice2024-09-012025-08-31 081938662024-08-31 08193866core:WithinOneYear2025-08-31 08193866core:WithinOneYear2024-08-31 08193866core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 08193866core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 08193866core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 08193866core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 08193866core:PreviouslyStatedAmount2025-08-31 08193866core:PreviouslyStatedAmount2024-08-31 08193866business:SmallEntities2024-09-012025-08-31 08193866countries:EnglandWales2024-09-012025-08-31 08193866core:ComputerEquipment2024-09-012025-08-31 08193866core:PlantMachinery2024-08-31 08193866core:PlantMachinery2025-08-31 08193866business:OrdinaryShareClass12024-09-012025-08-31 08193866business:OrdinaryShareClass12023-09-012024-08-31 081938662023-09-012024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08193866 (England and Wales)
Wheeler Communications Ltd Unaudited accounts for the year ended 31 August 2025
Wheeler Communications Ltd Unaudited accounts Contents
Page
- 2 -
Wheeler Communications Ltd Company Information for the year ended 31 August 2025
Director
Mr A Wheeler
Company Number
08193866 (England and Wales)
Registered Office
10 Pipit Close Liverpool Merseyside L26 7XT England
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
- 3 -
Wheeler Communications Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
5,306 
1,429 
Cash at bank and in hand
1,952 
4,360 
7,258 
5,789 
Creditors: amounts falling due within one year
(6,752)
(5,696)
Net current assets
506 
93 
Net assets
506 
93 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
496 
83 
Shareholders' funds
506 
93 
For the year ending 31 August 2025 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 director acknowledges his 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 and authorised for issue on 29 May 2026 and were signed on its behalf by
Mr A Wheeler Director Company Registration No. 08193866
- 4 -
Wheeler Communications Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Wheeler Communications Ltd is a private company, limited by shares, registered in England and Wales, registration number 08193866. The registered office is 10 Pipit Close, Liverpool, Merseyside, L26 7XT, England.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
15%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2024
957 
At 31 August 2025
957 
Depreciation
At 1 September 2024
957 
At 31 August 2025
957 
Net book value
At 31 August 2025
- 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
5,306 
1,429 
- 5 -
Wheeler Communications Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
5,506 
4,471 
Accruals
1,246 
1,225 
6,752 
5,696 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -