2022-12-012023-11-302023-11-30false09891769WISE ESTATE PLANNING LTD.2024-08-2970221iso4217:GBPxbrli:pure098917692022-12-01098917692023-11-30098917692022-12-012023-11-30098917692021-12-01098917692022-11-30098917692021-12-012022-11-3009891769bus:SmallEntities2022-12-012023-11-3009891769bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3009891769bus:AbridgedAccounts2022-12-012023-11-3009891769bus:PrivateLimitedCompanyLtd2022-12-012023-11-3009891769core:WithinOneYear2023-11-3009891769core:AfterOneYear2023-11-3009891769core:WithinOneYear2022-11-3009891769core:AfterOneYear2022-11-3009891769core:ShareCapital2023-11-3009891769core:SharePremium2023-11-3009891769core:RevaluationReserve2023-11-3009891769core:OtherReservesSubtotal2023-11-3009891769core:RetainedEarningsAccumulatedLosses2023-11-3009891769core:ShareCapital2022-11-3009891769core:SharePremium2022-11-3009891769core:RevaluationReserve2022-11-3009891769core:OtherReservesSubtotal2022-11-3009891769core:RetainedEarningsAccumulatedLosses2022-11-3009891769core:LandBuildings2023-11-3009891769core:PlantMachinery2023-11-3009891769core:Vehicles2023-11-3009891769core:FurnitureFittings2023-11-3009891769core:OfficeEquipment2023-11-3009891769core:NetGoodwill2023-11-3009891769core:IntangibleAssetsOtherThanGoodwill2023-11-3009891769core:ListedExchangeTraded2023-11-3009891769core:UnlistedNon-exchangeTraded2023-11-3009891769core:LandBuildings2022-11-3009891769core:PlantMachinery2022-11-3009891769core:Vehicles2022-11-3009891769core:FurnitureFittings2022-11-3009891769core:OfficeEquipment2022-11-3009891769core:NetGoodwill2022-11-3009891769core:IntangibleAssetsOtherThanGoodwill2022-11-3009891769core:ListedExchangeTraded2022-11-3009891769core:UnlistedNon-exchangeTraded2022-11-3009891769core:LandBuildings2022-12-012023-11-3009891769core:PlantMachinery2022-12-012023-11-3009891769core:Vehicles2022-12-012023-11-3009891769core:FurnitureFittings2022-12-012023-11-3009891769core:OfficeEquipment2022-12-012023-11-3009891769core:NetGoodwill2022-12-012023-11-3009891769core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3009891769core:ListedExchangeTraded2022-12-012023-11-3009891769core:UnlistedNon-exchangeTraded2022-12-012023-11-3009891769core:MoreThanFiveYears2022-12-012023-11-3009891769core:Non-currentFinancialInstruments2023-11-3009891769core:Non-currentFinancialInstruments2022-11-3009891769dpl:CostSales2022-12-012023-11-3009891769dpl:DistributionCosts2022-12-012023-11-3009891769core:LandBuildings2022-12-012023-11-3009891769core:PlantMachinery2022-12-012023-11-3009891769core:Vehicles2022-12-012023-11-3009891769core:FurnitureFittings2022-12-012023-11-3009891769core:OfficeEquipment2022-12-012023-11-3009891769dpl:AdministrativeExpenses2022-12-012023-11-3009891769core:NetGoodwill2022-12-012023-11-3009891769core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3009891769dpl:GroupUndertakings2022-12-012023-11-3009891769dpl:ParticipatingInterests2022-12-012023-11-3009891769dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3009891769core:ListedExchangeTraded2022-12-012023-11-3009891769dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3009891769core:UnlistedNon-exchangeTraded2022-12-012023-11-3009891769dpl:CostSales2021-12-012022-11-3009891769dpl:DistributionCosts2021-12-012022-11-3009891769core:LandBuildings2021-12-012022-11-3009891769core:PlantMachinery2021-12-012022-11-3009891769core:Vehicles2021-12-012022-11-3009891769core:FurnitureFittings2021-12-012022-11-3009891769core:OfficeEquipment2021-12-012022-11-3009891769dpl:AdministrativeExpenses2021-12-012022-11-3009891769core:NetGoodwill2021-12-012022-11-3009891769core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3009891769dpl:GroupUndertakings2021-12-012022-11-3009891769dpl:ParticipatingInterests2021-12-012022-11-3009891769dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3009891769core:ListedExchangeTraded2021-12-012022-11-3009891769dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3009891769core:UnlistedNon-exchangeTraded2021-12-012022-11-3009891769core:NetGoodwill2023-11-3009891769core:IntangibleAssetsOtherThanGoodwill2023-11-3009891769core:LandBuildings2023-11-3009891769core:PlantMachinery2023-11-3009891769core:Vehicles2023-11-3009891769core:FurnitureFittings2023-11-3009891769core:OfficeEquipment2023-11-3009891769core:AfterOneYear2023-11-3009891769core:WithinOneYear2023-11-3009891769core:ListedExchangeTraded2023-11-3009891769core:UnlistedNon-exchangeTraded2023-11-3009891769core:ShareCapital2023-11-3009891769core:SharePremium2023-11-3009891769core:RevaluationReserve2023-11-3009891769core:OtherReservesSubtotal2023-11-3009891769core:RetainedEarningsAccumulatedLosses2023-11-3009891769core:NetGoodwill2022-11-3009891769core:IntangibleAssetsOtherThanGoodwill2022-11-3009891769core:LandBuildings2022-11-3009891769core:PlantMachinery2022-11-3009891769core:Vehicles2022-11-3009891769core:FurnitureFittings2022-11-3009891769core:OfficeEquipment2022-11-3009891769core:AfterOneYear2022-11-3009891769core:WithinOneYear2022-11-3009891769core:ListedExchangeTraded2022-11-3009891769core:UnlistedNon-exchangeTraded2022-11-3009891769core:ShareCapital2022-11-3009891769core:SharePremium2022-11-3009891769core:RevaluationReserve2022-11-3009891769core:OtherReservesSubtotal2022-11-3009891769core:RetainedEarningsAccumulatedLosses2022-11-3009891769core:NetGoodwill2021-12-0109891769core:IntangibleAssetsOtherThanGoodwill2021-12-0109891769core:LandBuildings2021-12-0109891769core:PlantMachinery2021-12-0109891769core:Vehicles2021-12-0109891769core:FurnitureFittings2021-12-0109891769core:OfficeEquipment2021-12-0109891769core:AfterOneYear2021-12-0109891769core:WithinOneYear2021-12-0109891769core:ListedExchangeTraded2021-12-0109891769core:UnlistedNon-exchangeTraded2021-12-0109891769core:ShareCapital2021-12-0109891769core:SharePremium2021-12-0109891769core:RevaluationReserve2021-12-0109891769core:OtherReservesSubtotal2021-12-0109891769core:RetainedEarningsAccumulatedLosses2021-12-0109891769core:AfterOneYear2022-12-012023-11-3009891769core:WithinOneYear2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3009891769core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3009891769core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3009891769core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3009891769core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3009891769core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3009891769bus:Director12022-12-012023-11-30

WISE ESTATE PLANNING LTD.

Registered Number
09891769
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

WISE ESTATE PLANNING LTD.
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

MAGOR, Paul William

Registered Address

Building 2a, D Site Kemble Airfield
Kemble
Cirencester
GL7 6BA

Registered Number

09891769 (England and Wales)
WISE ESTATE PLANNING LTD.
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3-1,399
-1,399
Current assets
Debtors-5,239
Cash at bank and on hand-25
-5,264
Creditors amounts falling due within one year(6,039)(20,218)
Net current assets (liabilities)(6,039)(14,954)
Total assets less current liabilities(6,039)(13,555)
Creditors amounts falling due after one year(21,142)(17,646)
Net assets(27,181)(31,201)
Capital and reserves
Called up share capital100100
Profit and loss account(27,281)(31,301)
Shareholders' funds(27,181)(31,201)
The financial statements were approved and authorised for issue by the Director on 29 August 2024, and are signed on its behalf by:
MAGOR, Paul William
Director
Registered Company No. 09891769
WISE ESTATE PLANNING LTD.
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 224,423
Additions(4,423)
Depreciation and impairment
At 01 December 223,024
On disposals(3,024)
Net book value
At 30 November 23-
At 30 November 221,399