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Registered number: 10153026
Wise HR Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
Wise HR Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Wise HR Services Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10153026

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 168 |  | 520
|  |  | 168 |  | 520
CURRENT ASSETS
Debtors | 6 | 13,848 |  | 20,675 |
Cash at bank and in hand |  | 21,060 |  | 17,191 |
|  | 34,908 |  | 37,866 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,737 ) |  | (23,535 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,171 |  | 14,331
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,339 |  | 14,851
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,326 ) |  | (14,458 )
NET ASSETS |  |  | 1,013 |  | 393
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 913 |  | 293
SHAREHOLDERS' FUNDS |  |  | 1,013 |  | 393

Page 1
Page 2
Wise HR Services Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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 her 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

Ms Martine Robins Director
3 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wise HR Services Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Wise HR Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10153026 . The registered office is 2nd Floor Stanley House, London Road, Hook, Hampshire, RG27 9GA.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 3 years straight line
Computer Equipment | 3 years straight line

2.5. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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 (2024: 3)
1 3
Page 3
Page 4
Wise HR Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 4,970
As at 31 March 2025 | 4,970
Amortisation
As at 1 April 2024 | 4,970
As at 31 March 2025 | 4,970
Net Book Value
As at 31 March 2025 | -
As at 1 April 2024 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 2,752 | 3,029 | 5,781
As at 31 March 2025 | 2,752 | 3,029 | 5,781
Depreciation
As at 1 April 2024 | 2,426 | 2,835 | 5,261
Provided during the period | 157 | 195 | 352
As at 31 March 2025 | 2,583 | 3,030 | 5,613
Net Book Value
As at 31 March 2025 | 169 | (1 ) | 168
As at 1 April 2024 | 326 | 194 | 520

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,797 |  | 2,883
Prepayments and accrued income | 9,072 |  | 8,116
Director's loan account | 2,979 |  | 9,676
| 13,848 |  | 20,675

Page 4
Page 5
Wise HR Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,456 |  | 3,920
Bank loans and overdrafts | 8,675 |  | 8,675
Other creditors | 1,733 |  | 5,157
Taxation and social security | 7,873 |  | 5,783
| 26,737 |  | 23,535

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,326 |  | 14,458

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Martine Robins | 9,676 | 7,303 | (14,000 ) | - | 2,979

The above loan was repaid in full in October 2025.
Page 5