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Registered Number: 13734274
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

WISEANALYTICS.IO LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 4 1,766   
Tangible fixed assets 5 600    900 
2,366    900 
Current assets      
Debtors: amounts falling due within one year 518,128    272,693 
Cash at bank and in hand 148,002    216,901 
666,130    489,594 
Creditors: amount falling due within one year (614,495)   (463,484)
Net current assets 51,635    26,110 
 
Total assets less current liabilities 54,001    27,010 
Provisions for liabilities (450)   (171)
Net assets 53,551    26,839 
 

Capital and reserves
     
Called up share capital 6 1,000    1,000 
Profit and loss account 52,551    25,839 
Shareholders' funds 53,551    26,839 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 30 August 2024 and were signed on its behalf by:


-------------------------------
Lourdes Arulselvan
Director
1
General Information
WISEANALYTICS.IO LTD is a private company, limited by shares, registered in England and Wales, registration number 13734274, registration address 100 GROVELANDS ROAD, READING, RG30 2PD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Staff Costs

2023
£
  2022
£
Other staff costs 1,291    1,263 
1,291    1,263 

3.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
4.

Intangible fixed assets

Cost Trade Mark   Total
  £   £
At 01 December 2022  
Additions 1,962    1,962 
Disposals  
At 30 November 2023 1,962    1,962 
Amortisation
At 01 December 2022  
Charge for year 196    196 
On disposals  
At 30 November 2023 196    196 
Net book values
At 30 November 2023 1,766    1,766 
At 30 November 2022  


5.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2022 1,200    1,200 
Additions  
Disposals  
At 30 November 2023 1,200    1,200 
Depreciation
At 01 December 2022 300    300 
Charge for year 300    300 
On disposals  
At 30 November 2023 600    600 
Net book values
Closing balance as at 30 November 2023 600    600 
Opening balance as at 01 December 2022 900    900 


6.

Share Capital

Authorised
1,000,000 Class A shares of £0.001 each
Allotted, called up and fully paid
2023
£
  2022
£
1,000,000 Class A shares of £0.001 each 1,000    1,000 
1,000    1,000 

7.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Smart Numbers Tech LLC

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