2025-01-28 2026-01-31 2026-01-31 false 16212923 WISERA LTD 2026-03-03 85590 false iso4217:GBP xbrli:pure 16212923 2025-01-27 16212923 2026-01-31 16212923 2025-01-28 2026-01-31 16212923 2025-01-26 16212923 2025-01-27 16212923 2025-01-27 2025-01-27 16212923 bus:SmallEntities 2025-01-28 2026-01-31 16212923 bus:AuditExempt-NoAccountantsReport 2025-01-28 2026-01-31 16212923 bus:FullAccounts 2025-01-28 2026-01-31 16212923 bus:PrivateLimitedCompanyLtd 2025-01-28 2026-01-31 16212923 core:WithinOneYear 2026-01-31 16212923 core:AfterOneYear 2026-01-31 16212923 core:WithinOneYear 2025-01-27 16212923 core:AfterOneYear 2025-01-27 16212923 core:ShareCapital 2026-01-31 16212923 core:SharePremium 2026-01-31 16212923 core:RevaluationReserve 2026-01-31 16212923 core:OtherReservesSubtotal 2026-01-31 16212923 core:RetainedEarningsAccumulatedLosses 2026-01-31 16212923 core:ShareCapital 2025-01-27 16212923 core:SharePremium 2025-01-27 16212923 core:RevaluationReserve 2025-01-27 16212923 core:OtherReservesSubtotal 2025-01-27 16212923 core:RetainedEarningsAccumulatedLosses 2025-01-27 16212923 core:LandBuildings 2026-01-31 16212923 core:PlantMachinery 2026-01-31 16212923 core:Vehicles 2026-01-31 16212923 core:FurnitureFittings 2026-01-31 16212923 core:OfficeEquipment 2026-01-31 16212923 core:NetGoodwill 2026-01-31 16212923 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 16212923 core:ListedExchangeTraded 2026-01-31 16212923 core:UnlistedNon-exchangeTraded 2026-01-31 16212923 core:LandBuildings 2025-01-27 16212923 core:PlantMachinery 2025-01-27 16212923 core:Vehicles 2025-01-27 16212923 core:FurnitureFittings 2025-01-27 16212923 core:OfficeEquipment 2025-01-27 16212923 core:NetGoodwill 2025-01-27 16212923 core:IntangibleAssetsOtherThanGoodwill 2025-01-27 16212923 core:ListedExchangeTraded 2025-01-27 16212923 core:UnlistedNon-exchangeTraded 2025-01-27 16212923 core:LandBuildings 2025-01-28 2026-01-31 16212923 core:PlantMachinery 2025-01-28 2026-01-31 16212923 core:Vehicles 2025-01-28 2026-01-31 16212923 core:FurnitureFittings 2025-01-28 2026-01-31 16212923 core:OfficeEquipment 2025-01-28 2026-01-31 16212923 core:NetGoodwill 2025-01-28 2026-01-31 16212923 core:IntangibleAssetsOtherThanGoodwill 2025-01-28 2026-01-31 16212923 core:ListedExchangeTraded 2025-01-28 2026-01-31 16212923 core:UnlistedNon-exchangeTraded 2025-01-28 2026-01-31 16212923 core:MoreThanFiveYears 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments 2026-01-31 16212923 core:Non-currentFinancialInstruments 2025-01-27 16212923 dpl:CostSales 2025-01-28 2026-01-31 16212923 dpl:DistributionCosts 2025-01-28 2026-01-31 16212923 core:LandBuildings 2025-01-28 2026-01-31 16212923 core:PlantMachinery 2025-01-28 2026-01-31 16212923 core:Vehicles 2025-01-28 2026-01-31 16212923 core:FurnitureFittings 2025-01-28 2026-01-31 16212923 core:OfficeEquipment 2025-01-28 2026-01-31 16212923 dpl:AdministrativeExpenses 2025-01-28 2026-01-31 16212923 core:NetGoodwill 2025-01-28 2026-01-31 16212923 core:IntangibleAssetsOtherThanGoodwill 2025-01-28 2026-01-31 16212923 dpl:GroupUndertakings 2025-01-28 2026-01-31 16212923 dpl:ParticipatingInterests 2025-01-28 2026-01-31 16212923 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-28 2026-01-31 16212923 core:ListedExchangeTraded 2025-01-28 2026-01-31 16212923 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-28 2026-01-31 16212923 core:UnlistedNon-exchangeTraded 2025-01-28 2026-01-31 16212923 dpl:CostSales 2025-01-27 2025-01-27 16212923 dpl:DistributionCosts 2025-01-27 2025-01-27 16212923 core:LandBuildings 2025-01-27 2025-01-27 16212923 core:PlantMachinery 2025-01-27 2025-01-27 16212923 core:Vehicles 2025-01-27 2025-01-27 16212923 core:FurnitureFittings 2025-01-27 2025-01-27 16212923 core:OfficeEquipment 2025-01-27 2025-01-27 16212923 dpl:AdministrativeExpenses 2025-01-27 2025-01-27 16212923 core:NetGoodwill 2025-01-27 2025-01-27 16212923 core:IntangibleAssetsOtherThanGoodwill 2025-01-27 2025-01-27 16212923 dpl:GroupUndertakings 2025-01-27 2025-01-27 16212923 dpl:ParticipatingInterests 2025-01-27 2025-01-27 16212923 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-27 2025-01-27 16212923 core:ListedExchangeTraded 2025-01-27 2025-01-27 16212923 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-27 2025-01-27 16212923 core:UnlistedNon-exchangeTraded 2025-01-27 2025-01-27 16212923 core:NetGoodwill 2026-01-31 16212923 core:IntangibleAssetsOtherThanGoodwill 2026-01-31 16212923 core:LandBuildings 2026-01-31 16212923 core:PlantMachinery 2026-01-31 16212923 core:Vehicles 2026-01-31 16212923 core:FurnitureFittings 2026-01-31 16212923 core:OfficeEquipment 2026-01-31 16212923 core:AfterOneYear 2026-01-31 16212923 core:WithinOneYear 2026-01-31 16212923 core:ListedExchangeTraded 2026-01-31 16212923 core:UnlistedNon-exchangeTraded 2026-01-31 16212923 core:ShareCapital 2026-01-31 16212923 core:SharePremium 2026-01-31 16212923 core:RevaluationReserve 2026-01-31 16212923 core:OtherReservesSubtotal 2026-01-31 16212923 core:RetainedEarningsAccumulatedLosses 2026-01-31 16212923 core:NetGoodwill 2025-01-27 16212923 core:IntangibleAssetsOtherThanGoodwill 2025-01-27 16212923 core:LandBuildings 2025-01-27 16212923 core:PlantMachinery 2025-01-27 16212923 core:Vehicles 2025-01-27 16212923 core:FurnitureFittings 2025-01-27 16212923 core:OfficeEquipment 2025-01-27 16212923 core:AfterOneYear 2025-01-27 16212923 core:WithinOneYear 2025-01-27 16212923 core:ListedExchangeTraded 2025-01-27 16212923 core:UnlistedNon-exchangeTraded 2025-01-27 16212923 core:ShareCapital 2025-01-27 16212923 core:SharePremium 2025-01-27 16212923 core:RevaluationReserve 2025-01-27 16212923 core:OtherReservesSubtotal 2025-01-27 16212923 core:RetainedEarningsAccumulatedLosses 2025-01-27 16212923 core:NetGoodwill 2025-01-26 16212923 core:IntangibleAssetsOtherThanGoodwill 2025-01-26 16212923 core:LandBuildings 2025-01-26 16212923 core:PlantMachinery 2025-01-26 16212923 core:Vehicles 2025-01-26 16212923 core:FurnitureFittings 2025-01-26 16212923 core:OfficeEquipment 2025-01-26 16212923 core:AfterOneYear 2025-01-26 16212923 core:WithinOneYear 2025-01-26 16212923 core:ListedExchangeTraded 2025-01-26 16212923 core:UnlistedNon-exchangeTraded 2025-01-26 16212923 core:ShareCapital 2025-01-26 16212923 core:SharePremium 2025-01-26 16212923 core:RevaluationReserve 2025-01-26 16212923 core:OtherReservesSubtotal 2025-01-26 16212923 core:RetainedEarningsAccumulatedLosses 2025-01-26 16212923 core:AfterOneYear 2025-01-28 2026-01-31 16212923 core:WithinOneYear 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:CostValuation 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-28 2026-01-31 16212923 core:Non-currentFinancialInstruments core:CostValuation 2026-01-31 16212923 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2026-01-31 16212923 core:Non-currentFinancialInstruments core:CostValuation 2025-01-27 16212923 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-27 16212923 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-27 16212923 bus:Director1 2025-01-28 2026-01-31

WISERA LTD

Registered Number
16212923
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2026

WISERA LTD
Company Information
for the period from 28 January 2025 to 31 January 2026

Director | WU, Shao Wei

Registered Address | Flat 12a 32 Gloucester Terrace
| London
| W2 3DA

Registered Number | 16212923 (England and Wales)

WISERA LTD
Balance Sheet as at
31 January 2026

| Notes | 2026
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Cash at bank and on hand |  | 63,376 |  |
|  | 63,376 |  |
Creditors amounts falling due within one year | 3 | (63,314) |  |
Net current assets (liabilities) |  |  |  | 62
Total assets less current liabilities |  |  |  | 62
Net assets |  |  |  | 62
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 1
Profit and loss account |  |  |  | 61
Shareholders' funds |  |  |  | 62

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 3 March 2026, and are signed on its behalf by:
WU, Shao Wei Director Registered Company No. 16212923

WISERA LTD
Notes to the Financial Statements
for the period ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2. | Average number of employees
--- | ---

|  | 2026
| Average number of employees during the year | 0

3. | Creditors: amounts due within one year
--- | ---

|  | 2026
--- | --- | ---
|  | £
| Taxation and social security | 14,496
| Dividends payable | 39,400
| Other creditors | 9,418
| Total | 63,314

| Other creditors is made of Director's loan.

4. | Share capital
--- | ---
| 1 Ordinary share of £1 each .