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2022-03-31 13215944 1 2022-03-31 13215944 1 2021-02-22 2022-03-31 13215944 frs-core:LeasedAssets 2021-02-22 2022-03-31 13215944 frs-core:OwnedAssets 2021-02-22 2022-03-31 13215944 frs-core:CurrencyRisk 2021-02-22 2022-03-31 13215944 frs-core:MarketRisk 2021-02-22 2022-03-31 13215944 frs-core:InterestRateRisk 2021-02-22 2022-03-31 13215944 frs-core:DeferredTaxation 2021-02-22 2022-03-31 13215944 frs-core:DeferredTaxation 2021-02-21 13215944 frs-core:DeferredTaxation 2022-03-31 13215944 frs-core:OtherProvisionsContingentLiabilities 2021-02-22 2022-03-31 13215944 frs-core:OtherProvisionsContingentLiabilities 2021-02-21 13215944 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 13215944 frs-core:ProvisionsDeferredTax 2022-03-31 13215944 frs-core:OtherDeferredTax 2022-03-31 13215944 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 13215944 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 13215944 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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2022-03-31 13215944 dpl-frs:Item12 2021-02-22 2022-03-31 13215944 dpl-frs:Item12 2021-02-21 13215944 dpl-frs:Item12 2022-03-31 13215944 dpl-frs:CostSales dpl-frs:Item12 2021-02-22 2022-03-31 13215944 dpl-frs:CostSales dpl-frs:Item12 2021-02-21 13215944 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 13215944 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-22 2022-03-31 13215944 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-22 2022-03-31 13215944 1 2021-02-22 2022-03-31 13215944 frs-countries:EnglandWales 2021-02-22 2022-03-31
Registered number: 13215944
Wiser Performance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13215944
31 March 2023 31 March 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 413 2,000
Cash at bank and in hand 12,874 21,412
13,287 23,412
Creditors: Amounts Falling Due Within One Year 5 (12,994 ) (12,133 )
NET CURRENT ASSETS (LIABILITIES) 293 11,279
TOTAL ASSETS LESS CURRENT LIABILITIES 293 11,279
NET ASSETS 293 11,279
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 292 11,278
SHAREHOLDERS' FUNDS 293 11,279
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M Wisner
Director
2nd October 2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Wiser Performance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13215944 . The registered office is 27 Eltham Road, West Bridgford, Nottingham, NG2 5JP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover 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.
2.3. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Other debtors 413 2,000
413 2,000
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Corporation tax 5,994 11,400
Other creditors 7,000 733
12,994 12,133
6. Related Party Transactions
At the year end the company owed the director £7,000 (2022: the director owed the company £2,000).
7. Ultimate Controlling Party
The company's ultimate controlling party is M Wisner by virtue of his ownership of the issued share capital in the company.
Page 3