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REGISTERED NUMBER: 04091819 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wise One (UK) Limited

Wise One (UK) Limited (Registered number: 04091819)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wise One (UK) Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: T Rigden
PJ Newbold
Ms L Jarvis
D Byrne





SECRETARY: PJ Newbold





REGISTERED OFFICE: Bollin Court
Mill Lane
Lymm
Cheshire
WA13 9SX





REGISTERED NUMBER: 04091819 (England and Wales)





ACCOUNTANTS: Anthony Gray & Co
Smithy Cottage
28 Church Lane
Culcheth
Warrington
Cheshire
WA3 5DJ

Wise One (UK) Limited (Registered number: 04091819)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 91,765 68,491
Investments 5 1 178,310
91,766 246,801

CURRENT ASSETS
Debtors 6 290,153 23,508
Cash at bank 245,347 259,276
535,500 282,784
CREDITORS
Amounts falling due within one year 7 300,437 171,001
NET CURRENT ASSETS 235,063 111,783
TOTAL ASSETS LESS CURRENT
LIABILITIES

326,829

358,584

CREDITORS
Amounts falling due after more than one
year

8

(89,331

)

(69,859

)

PROVISIONS FOR LIABILITIES (173,250 ) (192,250 )
NET ASSETS 64,248 96,475

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 64,244 96,471
64,248 96,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Wise One (UK) Limited (Registered number: 04091819)

Balance Sheet - continued
31 March 2025


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:




T Rigden - Director



PJ Newbold - Director


Wise One (UK) Limited (Registered number: 04091819)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Wise One (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

Wise One (UK) Limited (Registered number: 04091819)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 9,192 79,370 26,746 115,308
Additions - 52,498 1,363 53,861
At 31 March 2025 9,192 131,868 28,109 169,169
DEPRECIATION
At 1 April 2024 6,166 15,231 25,420 46,817
Charge for year 756 29,159 672 30,587
At 31 March 2025 6,922 44,390 26,092 77,404
NET BOOK VALUE
At 31 March 2025 2,270 87,478 2,017 91,765
At 31 March 2024 3,026 64,139 1,326 68,491

5. FIXED ASSET INVESTMENTS
Loans to
joint
ventures
£   
At 1 April 2024 178,310
Repayment in year (178,309 )
At 31 March 2025 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 90,153 23,508
Amounts owed by group undertakings 200,000 -
290,153 23,508

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 15,392 7,463
Taxation and social security 182,896 88,380
Other creditors 92,149 65,158
300,437 171,001

Wise One (UK) Limited (Registered number: 04091819)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 2,379 12,379
Hire purchase contracts 86,952 57,480
89,331 69,859

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,379 12,379

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Wise One EOT Trustees Limited.