ACCOUNTS - Final Accounts

Registered number: 03054720

WHEELER TREVITT CONSULTANTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

WHEELER TREVITT CONSULTANTS LIMITED

REGISTERED NUMBER: 03054720

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		309		366
			309		366
Current assets
Debtors: amounts falling due within one year	5	1,544		790
Cash at bank and in hand		33,066		44,129
		34,610		44,919
Creditors: amounts falling due within one year	6	(129,831)		(132,803)
Net current liabilities			(95,221)		(87,884)
Total assets less current liabilities			(94,912)		(87,518)

Net liabilities			(94,912)		(87,518)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(94,914)	(87,520)
	(94,912)	(87,518)

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WHEELER TREVITT CONSULTANTS LIMITED

REGISTERED NUMBER: 03054720

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers 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 director acknowledges his 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 income statement 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 by:

................................................

W H Trevitt

Director

Date: 30 June 2026

The notes on pages 3 to 5 form part of these financial statements.

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WHEELER TREVITT CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Wheeler Trevitt Consultants Limited is a private company limited by shares and incorporated in England and Wales, registration number 03054720. The registered office is 1 Claydon Business Park, Great Blakenham, Ipswich, Suffolk IP6 0NL.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 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.

The following principal accounting policies have been applied:

2.2

Going concern

The Director has considered the Company's position at the time of signing the financial statements, and based on this, the Director has concluded that they have a reasonable expectation that the Company will have adequate resources to continue in operational existance for the forseeable future and they therefore continue to adopt the going concern basis of accounting in preparing these financial statements.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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.

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WHEELER TREVITT CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 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:

				Fixtures & fittings	-	15% on written down value
				Computer equipment	-	33% on cost

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

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

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WHEELER TREVITT CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

4.	Tangible fixed assets

	Fixtures & fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 November 2024	6,869	14,822	21,691
At 31 October 2025	6,869	14,822	21,691
Depreciation
At 1 November 2024	6,503	14,822	21,325
Charge for the year on owned assets	57	-	57
At 31 October 2025	6,560	14,822	21,382
Net book value
At 31 October 2025	309	-	309
At 31 October 2024	366	-	366

Debtors

					2025	2024
					£	£


Prepayments	1,544	790
	1,544	790

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	834	3,806
Other creditors	126,897	126,897
Accruals	2,100	2,100
	129,831	132,803

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