Interesting - corrugated iron is used a lot in NZ .... I didn't notice it in Wales when I was briefly there.I'm not really sure what style of architecture this is, apart from being made of corrugated iron.
This has been sat on a village green for a number of years and has become quite an attraction.
I don't think the wheels have any relevance, as they seem to be an after thought.
Maybe it was used originally as a farm workers residence or workshop.
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The material used is often referred to here in Wales as "wriggly tin."
There was one popular book of photos out a few years back called "The Great Little Tin Sheds of Wales."