2023-12-01 2024-11-30 false true Smart Numbers Tech L.L.C Business Center 1, M Floor, The Meydan Hotel, Nad Ai Sheba, Dubai, United Arab Emirates Capium Accounts Production 1.1 13734274 2023-12-01 2024-11-30 13734274 bus:FullAccounts 2023-12-01 2024-11-30 13734274 bus:FRS102 2023-12-01 2024-11-30 13734274 bus:Audited 2023-12-01 2024-11-30 13734274 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13734274 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13734274 2023-12-01 2024-11-30 13734274 2024-11-30 13734274 bus:RegisteredOffice 2023-12-01 2024-11-30 13734274 core:WithinOneYear 2024-11-30 13734274 core:AfterOneYear 2024-11-30 13734274 1 2023-12-01 2024-11-30 13734274 bus:Director1 2023-12-01 2024-11-30 13734274 bus:Director1 2024-11-30 13734274 bus:Director1 2022-12-01 2023-11-30 13734274 2022-12-01 13734274 bus:LeadAgentIfApplicable 2023-12-01 2024-11-30 13734274 2022-12-01 2023-11-30 13734274 2023-11-30 13734274 core:WithinOneYear 2023-11-30 13734274 core:AfterOneYear 2023-11-30 13734274 bus:EntityAccountantsOrAuditors 2022-12-01 2023-11-30 13734274 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 13734274 bus:OrdinaryShareClass1 2024-11-30 13734274 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 13734274 bus:OrdinaryShareClass1 2023-11-30 13734274 core:FurnitureFittings 2023-12-01 2024-11-30 13734274 core:FurnitureFittings 2024-11-30 13734274 core:FurnitureFittings 2023-11-30 13734274 core:ComputerEquipment 2023-12-01 2024-11-30 13734274 core:ComputerEquipment 2024-11-30 13734274 core:ComputerEquipment 2023-11-30 13734274 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-11-30 13734274 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 13734274 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 13734274 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 13734274 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-11-30 13734274 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 13734274 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-11-30 13734274 core:Non-currentFinancialInstruments 2024-11-30 13734274 core:Non-currentFinancialInstruments 2023-11-30 13734274 core:ShareCapital 2024-11-30 13734274 core:ShareCapital 2023-11-30 13734274 core:RetainedEarningsAccumulatedLosses 2024-11-30 13734274 core:RetainedEarningsAccumulatedLosses 2023-11-30 13734274 dpl:Item1 2023-12-01 13734274 dpl:Item1 2024-11-30 13734274 dpl:Item1 2022-12-01 13734274 dpl:Item1 2023-11-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13734274
England and Wales
Filleted Financial Statements
for the year ended 30 November 2024
for
WISEANALYTICS.IO LTD

WISEANALYTICS.IO LTD Contents Page For the year ended 30 November 2024
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

WISEANALYTICS.IO LTD Company Information For the year ended 30 November 2024
Director | Lourdes Arulselvan
Registered Number | 13734274
Registered Office | 100 GROVELANDS ROAD READING RG30 2PD
Auditors | Millet Accountants Ltd Beyond Aldgate Tower 2 Leman Street Aldgate E1 8FA
1

WISEANALYTICS.IO LTD Directors' Report For the year ended 30 November 2024
Director's report and financial statements The directors present their annual report and the audited financial statements for the year ended 30 November 2024. Principal activities Principal activity of the company during the financial year was information technology consultancy activities. Directors The director who held office during the year and up to the date of signature of the financial statements were as follows:
Lourdes Arulselvan
Auditors Millet Accountants Ltd Chartered Accountants and Registered Auditors, were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006. Statement of directors' responsibilities The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Statement of disclosure of information to auditor Each director who held office at the date of approval of this directors' report confirms that So far as the director is aware , there is no relevant audit information needed by the companys auditor in connection with preparing their report, of which the company auditor is unaware and The director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the companys auditor is aware of that information. Small companies regime This report has been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006. This report was approved by the board and signed on its behalf by:
---------------------------------- Lourdes Arulselvan Director
Date approved: 17 October 2025 2

Registered Number: 13734274 WISEANALYTICS.IO LTD Statement of Financial Position As at 30 November 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 4 | 3,147 |  | 1,766
Tangible fixed assets | 5 | 300 |  | 600
|  | 3,447 |  | 2,366
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 835,167 |  | 518,128
Cash at bank and in hand |  | 493,953 |  | 148,003
|  | 1,329,120 |  | 666,131
Creditors: amount falling due within one year | 7 | (1,272,022) |  | (614,496)
Net current assets |  | 57,098 |  | 51,635
Total assets less current liabilities |  | 60,545 |  | 54,001
Provisions for liabilities | 8 | (655) |  | (450)
Net assets |  | 59,890 |  | 53,551
Capital and reserves |  |  |
Called up share capital | 9 | 1,000 |  | 1,000
Profit and loss account |  | 58,890 |  | 52,551
Shareholders' funds |  | 59,890 |  | 53,551
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 financial statements were approved by the board of directors on 17 October 2025 and were signed on its behalf by:
------------------------------- Lourdes Arulselvan Director
3

WISEANALYTICS.IO LTD Notes to the Financial Statements For the year ended 30 November 2024
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 and functional currency is £ sterling.
1. | Accounting policies Significant accounting policies These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 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 Revenue is recognised when services have been supplied. 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 10 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
Cash at bank and in hand Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Judgements in applying accounting policies and estimation uncertainty Preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the statement of financial position date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates. Foreign currency translation In preparing the financial statements, transactions in currencies other than the functional currency are recognised at the spot rate at the dates of the transactions, or at an average rate where this rate approximates the actual rate at the date of the transaction. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Exchange differences, (if any) are recognised in profit or loss in the period in which they arise. 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. | Average number of employees Average number of employees during the year was 1 (2023 : 1).
3. | Audit Information The auditor's report on the accounts of WISEANALYTICS.IO LTD for the year ended 30 November 2024 was unqualified. The auditor's report was signed by Andrew Millet BA MBA FCA (Senior Statutory Auditor) for and on behalf of Millet Accountants Ltd Chartered Accountants and Statutory Auditor on 17 October 2025.
4. | Intangible fixed assets
Cost | Trade Mark |  | Total
| £ |  | £
At 01 December 2023 | 1,962 |  | 1,962
Additions | 1,752 |  | 1,752
Disposals | - |  | -
At 30 November 2024 | 3,714 |  | 3,714
Amortisation
At 01 December 2023 | 196 |  | 196
Charge for year | 371 |  | 371
On disposals | - |  | -
At 30 November 2024 | 567 |  | 567
Net book values
At 30 November 2024 | 3,147 |  | 3,147
At 30 November 2023 | 1,766 |  | 1,766
5. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 December 2023 | - |  | 1,200 |  | 1,200
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 November 2024 | - |  | 1,200 |  | 1,200
Depreciation
At 01 December 2023 | - |  | 600 |  | 600
Charge for year | 300 |  | - |  | 300
On disposals | - |  | - |  | -
At 30 November 2024 | 300 |  | 600 |  | 900
Net book values
Closing balance as at 30 November 2024 | (300) |  | 600 |  | 300
Opening balance as at 01 December 2023 | - |  | 600 |  | 600
6. | Debtors: amounts falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Debtors | 621,962 |  | 514,405
Prepayments & Accrued Income | 3,314 |  | 3,723
Accrued Income | 205,301 |  | -
VAT | 4,590 |  | -
| 835,167 |  | 518,128
7. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Creditors | 1,245,166 |  | 598,931
Corporation Tax | 14,022 |  | 6,743
Accrued Expenses | 6,000 |  | 4,050
Directors' Current Accounts | 6,834 |  | 4,772
| 1,272,022 |  | 614,496
8. | Provisions for liabilities
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Deferred Tax | 655 |  | 450
| 655 |  | 450
9. | Share Capital Authorised 1,000,000 Class A shares of £0.001 each
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
1,000,000 Class A shares of £0.001 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
10. | Related party transaction The company has taken advantage of the exemption available in accordance with Section 1AC.35 of Financial Reporting Standard 102 whereby it has not disclosed related party transactions unless required to ensure the financial statements give a true and fair view or where such disclosures are required by law.
11. | Ultimate Controlling Party The company's immediate and ultimate parent undertaking is Smart Numbers Tech L.L.C. Smart Numbers Tech L.L.C was incorporated in (UAE). Copies of the group accounts may be contained from the secretary, Business Center 1, M Floor, The Meydan Hotel, Nad Ai Sheba, Dubai, United Arab Emirates. The ultimate controlling party is Smart Numbers Tech L.L.C who controls 100% of the shares of WISEANALYTICS.IO LTD.
4