WHEELIE FRESH AND CLEAN LIMITED


Directors	SMITH, Amanda Jane
	SMITH, Lee Shaw


Registered Address	307 Manse Road
	Crawfordjohn
	Biggar
	ML12 6FQ


Registered Number	SC704060 (Scotland)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		6,958
			-		6,958
Current assets
Cash at bank and on hand		1		12
		1		12
Creditors amounts falling due within one year	4	(14,256)		(16,281)
Net current assets (liabilities)			(14,255)		(16,269)
Total assets less current liabilities			(14,255)		(9,311)
Net assets			(14,255)		(9,311)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(14,257)		(9,313)
Shareholders' funds			(14,255)		(9,311)

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 3 September 2026, and are signed on its behalf by:

SMITH, Amanda Jane
Director

SMITH, Lee Shaw
Director

Registered Company No. SC704060

WHEELIE FRESH AND CLEAN LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The company continues to adopt the going concern basis in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Vehicles	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 August 24	13,194	4,200	17,394
Disposals	(13,194)	(4,200)	(17,394)
Depreciation and impairment
At 01 August 24	7,916	2,520	10,436
Charge for year	2,639	840	3,479
On disposals	(10,555)	(3,360)	(13,915)
Net book value
At 31 July 25	-	-	-
At 31 July 24	5,278	1,680	6,958

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	3,052	3,052
Other creditors	9,692	12,473
Accrued liabilities and deferred income	1,512	756
Total	14,256	16,281


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year