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REGISTERED NUMBER: 09917958 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

WISE FINANCIAL PROPERTY LIMITED

WISE FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WISE FINANCIAL PROPERTY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Mr G M Wise

| Miss G Wise

| REGISTERED OFFICE: | The Innovation Centre

| Venture Court

| Queens Meadow Business Park

| Hartlepool

| TS25 5TG

| REGISTERED NUMBER: | 09917958 (England and Wales)

WISE FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

ABRIDGED BALANCE SHEET

31 MAY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 91,639 |  | - |  |

Investments | 5 | - |  | 441,534 |  |

Investment property | 6 | 6,355,821 |  | 6,715,906 |  |

6,447,460 |  | 7,157,440 |  |

CURRENT ASSETS

Debtors | 24,109 |  | 70,542 |  |

Cash at bank | 312,043 |  | 84,345 |  |

336,152 |  | 154,887 |  |

CREDITORS

Amounts falling due within one year | 18,752 |  | 29,377 |  |

NET CURRENT ASSETS | 317,400 |  | 125,510 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,764,860 |  | 7,282,950 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (3,727,936 | ) | (4,295,795 | ) |

PROVISIONS FOR LIABILITIES | (187,323 | ) | (162,928 | ) |

NET ASSETS | 2,849,601 |  | 2,824,227 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Investments fair value reserve | - |  | 50,330 |  |

Investment property fair value reserve | 492,157 |  | 557,405 |  |

Retained earnings | 2,357,344 |  | 2,216,392 |  |

2,849,601 |  | 2,824,227 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

ABRIDGED BALANCE SHEET - continued

31 MAY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 13 November 2025 and were signed on its behalf by:

Mr G M Wise - Director

Miss G Wise - Director

WISE FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Wise Financial Property 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents rental income from the letting of residential properties.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Fixed asset investments

| Fixed asset investments, which comprise listed investments are reflected at their fair value. Any surplus or deficit arising from changes in fair value is recognised in the profit or loss for the year and included in the investments fair value reserve on the balance sheet. In the event that unrealised deficits exceed the accumulated unrealised gains, the deficit arising is transferred to the profit and loss account reserve.

| 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 3 (2024 - 2 ) .

WISE FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS

Totals |

| £

| COST

| Additions | 97,748 |  |

| At 31 May 2025 | 97,748 |  |

| DEPRECIATION

| Charge for year | 6,109 |  |

| At 31 May 2025 | 6,109 |  |

| NET BOOK VALUE

| At 31 May 2025 | 91,639 |  |

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

Totals |

| £

| COST

| At 1 June 2024 | 441,534 |  |

| Additions | 30,171 |  |

| Disposals | (471,705 | ) |

| At 31 May 2025 | - |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | 441,534 |  |

6. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 June 2024 | 6,715,906 |  |

| Disposals | (337,000 | ) |

| Revaluations | (23,085 | ) |

| At 31 May 2025 | 6,355,821 |  |

| NET BOOK VALUE

| At 31 May 2025 | 6,355,821 |  |

| At 31 May 2024 | 6,715,906 |  |

| Fair value at 31 May 2025 is represented by:

| £

| Valuation in 2025 | 6,355,821 |  |

WISE FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | INVESTMENT PROPERTY - continued

| If investment properties had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

| £ | £

| Cost | 5,699,251 |  | 5,995,573 |  |

| Investment properties were valued on an open market basis on 31 May 2025 by the director .

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2025 | 2024 |

| £ | £

| Repayable by instalments

| Mortgages | 3,657,632 |  | 4,295,795 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | 6,617 |  | - |  |

| Between one and five years | 70,304 |  | - |  |

76,921 |  | - |  |

Non-cancellable |

operating leases |

2025 | 2024 |

| £ | £

| Within one year | 10,154 |  | 9,907 |  |

| Between one and five years | 6,769 |  | 16,513 |  |

16,923 |  | 26,420 |  |

WISE FINANCIAL PROPERTY LIMITED (REGISTERED NUMBER: 09917958)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Hire purchase contracts | 76,921 |  | - |  |

| Mortgages | 3,657,632 |  | 4,295,795 |  |

3,734,553 |  | 4,295,795 |  |

| Mortgages are secured on the properties to which they relate.