Wheelie Jet Group Limited Accounts






Wheelie Jet Group Limited

	Company No. 16002960
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the period ended 31 December 2025.

Principal activities
The principal activity of the company during the period under review was .




Directors

The Directors who served at any time during the period were as follows:

Joseph Kightley
Mark Kightley
Samuel Kightley







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Samuel Kightley
Director
08 October 2026

at	31 December 2025
Company No.		16002960	Notes	2025
				£
Fixed assets
	Intangible assets		4	2,244
	Tangible assets		5	21,759

	Investments		6	300
				24,303
Current assets

	Debtors		7	1,365


				1,365
Creditors: Amount falling due within one year			8	(48,025)
Net current liabilities				(46,660)
Total assets less current liabilities				(22,357)
Creditors: Amounts falling due after more than one year			9	(1,799)



Net liabilities				(24,156)

Capital and reserves
	Called up share capital			300



	Profit and loss account		13	(24,456)

Total equity				(24,156)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 December 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 08 October 2026 and signed on its behalf by:
Samuel Kightley
Director
08 October 2026

for the period ended 31 December 2025

General information

Wheelie Jet Group Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16002960

Its registered office is:

C17, Kestrel Business Centre

Colwick Industrial Estate

Colwick

Nottingham

NG4 2JR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The financial statements have been prepared on the going concern basis .The principal creditors of the company are the subsidiary undertakings of the company. These companies have indicated that they do not intend to withdraw their financial support in the foreseeable future. On this basis the directors consider that it is appropriate for the financial statements to be prepared on the going concern basis.

Accounting policies

Turnover

Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:

(a) The contractual rights to the cash flows from the asset expire or are settled;

(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or

(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.

Group accounts exemption

The company is a parent undertaking subject to the small companies regime The company and its
subsidiary undertaking comprise a small group. The company has therefor taken advantage of the option provided by Section 398 of the Companies Act 2006 not to prepare group accounts. The financial
statements therefor present information in respect of the company as an individual entity.

Exemption from related party transactions

The company has taken advantage of the exemption within the paragraph 33 of FRS102 and on the basis of that exemption transactions with companies in the same wholly owned group of companies have not been disclosed.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025
			Number
		The average monthly number of employees (including directors) during the period:	3

4	Intangible fixed assets
			Other	Total
			£	£
		Cost

		Additions	3,366	3,366

		At 31 December 2025	3,366	3,366
		Amortisation and impairment

		Charge for the year	1,122	1,122


		At 31 December 2025	1,122	1,122
		Net book values
		At 31 December 2025	2,244	2,244

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation

		Additions	14,644	11,126	3,076	28,846



		At 31 December 2025	14,644	11,126	3,076	28,846
		Depreciation

		Charge for the year	3,661	2,782	644	7,087



		At 31 December 2025	3,661	2,782	644	7,087
		Net book values
		At 31 December 2025	10,983	8,344	2,432	21,759

6	Investments
			Investment in Subsidiaries	Total
			£	£
		Cost or valuation

		Additions	300	300


		At 31 December 2025	300	300
		Provisions/Impairment





		Net book values
		At 31 December 2025	300	300

7	Debtors
			2025
			£




		VAT recoverable	126
		Loans to directors	939
		Other debtors	300

			1,365

8	Creditors:
		amounts falling due within one year
			2025
			£

		Bank loans and overdrafts	1,992

		Obligations under finance lease and hire purchase contracts	3,599
		Trade creditors	434
		Amounts owed to group undertakings	40,950


		Other creditors	300
		Accruals and deferred income	750
			48,025

9	Creditors:
		amounts falling due after more than one year
			2025
			£



		Obligations under finance lease and hire purchase contracts	1,799




			1,799

10	Creditors: secured liabilities
			2025
			£
		The aggregate amount of secured liabilities included within creditors	5,398

		Liabilities under hire purchase agreements are secured on the assets to which they relate

Share Capital

300 ordinary shares of £1 each, issued and fully paid

Related party transactions

Loans to the director:

A loan to the director, S Kightley subsisted during the year.

The loan is unsecured, free of interest and is repayable upon demand.

The details are as follows:

2025

Amounts withdrawn

21,415

Amounts Repaid

(20,476)

Balance at 31 December 2025

939

Controlling Party

The company is a subsidiary of Kightley Group (Holdings) Limited, a company incorporated in and registered in England and Wales.

Kightley Group (Holdings) Limited is the immediate controlling party.

The registered office of Kightley Group (Holdings) limited is shown in note 1 above.

The ultimate controlling party is the board of directors of Kightley Group (Holdings) Limited.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.