Company registration number 06675093 (England and Wales)
WHELDONE INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
WHELDONE INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
WHELDONE INVESTMENTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
800,000
800,000
Debtors
4
12,730
98,947
812,730
898,947
Creditors: amounts falling due within one year
5
(71,984)
(151,266)
Net current assets
740,746
747,681
Capital and reserves
Called up share capital
6
10,000
10,000
Profit and loss reserves
730,746
737,681
Total equity
740,746
747,681

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 August 2026
Mr B Flood
Director
Company registration number 06675093 (England and Wales)
WHELDONE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Wheldone Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9th Floor 80 Mosley Street, Manchester, England, M2 3FX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for rents and services.

Revenue is recognised on the commencement of and in accordance with a lease, adjusted for any incentives as required under FRS102.

A property is regarded as sold when significant risks and returns have been transferred to the buyer. For conditional exchanges, sales are recognised as the conditions are satisfied.

1.3
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

WHELDONE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
WHELDONE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,580
18,549
Amounts owed by group undertakings
-
0
80,398
Other debtors
2,150
-
0
12,730
98,947
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
900
-
0
Amounts owed to group undertakings
25,004
-
0
Taxation and social security
5,763
7,092
Other creditors
40,317
144,174
71,984
151,266
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
10,000
10,000
10,000
10,000
7
Parent company

The parent company is Flood Estates Limited, which is a company incorporated in England & Wales and its registered office is 9th Floor, 80 Mosley Street, Manchester, England, M2 3FX.

8
Related party transactions

There were no related party transactions conducted outside the ordinary course of business which require disclosure at the balance sheet date.

2025-09-30 2024-10-01 false false false 20 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr B Flood 06675093 2024-10-01 2025-09-30 06675093 2025-09-30 06675093 2024-09-30 06675093 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 06675093 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 06675093 core:CurrentFinancialInstruments 2025-09-30 06675093 core:CurrentFinancialInstruments 2024-09-30 06675093 core:ShareCapital 2025-09-30 06675093 core:ShareCapital 2024-09-30 06675093 core:RetainedEarningsAccumulatedLosses 2025-09-30 06675093 core:RetainedEarningsAccumulatedLosses 2024-09-30 06675093 core:ShareCapitalOrdinaryShareClass1 2025-09-30 06675093 core:ShareCapitalOrdinaryShareClass1 2024-09-30 06675093 bus:Director1 2024-10-01 2025-09-30 06675093 2023-10-01 2024-09-30 06675093 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 06675093 bus:OrdinaryShareClass1 2025-09-30 06675093 bus:OrdinaryShareClass1 2024-09-30 06675093 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06675093 bus:FRS102 2024-10-01 2025-09-30 06675093 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 06675093 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06675093 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP