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# WISE SMART LIVING LTD

## Company Registration Number:
12003532 (England and Wales)

## Unaudited statutory accounts for the year ended 29 December 2025

## Period of accounts

## Start date: 30 June 2024

## End date: 29 December 2025

# WISE SMART LIVING LTD

## Contents of the Financial Statements

for the Period Ended 29 December 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# WISE SMART LIVING LTD

Directors' report period ended 29 December 2025

The directors present their report with the financial statements of the company for the period ended 29 December 2025

Principal activities of the company

The company's principle activity during the year continued to be that of property development and construction works.

Directors

The directors shown below have held office during the whole of the period from
30 June 2024 to 29 December 2025

Liam Jordan Brettell
Trevor Robert Barker

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 April 2026

And signed on behalf of the board by:
Name: Liam Jordan Brettell
Status: Director

# WISE SMART LIVING LTD

## Profit And Loss Account

for the Period Ended 29 December 2025

| 18 months to 29 December 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 1,043,644 | 1,736,567
Cost of sales: | ( 855,724 ) | ( 1,379,081 )
Gross profit(or loss): | 187,920 | 357,486
Distribution costs: | 0 | 0
Administrative expenses: | ( 74,722 ) | ( 43,366 )
Operating profit(or loss): | 113,198 | 314,120
Interest payable and similar charges: |  | ( 144 )
Profit(or loss) before tax: | 113,198 | 313,976
Tax: | ( 26,263 ) | 0
Profit(or loss) for the financial year: | 86,935 | 313,976

# WISE SMART LIVING LTD

## Balance sheet

As at 29 December 2025

| Notes | 18 months to 29 December 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 2,811,875 | 334,382
Total fixed assets: |  | 2,811,875 | 334,382
Current assets
Debtors: | 4 | 656,890 | 213,498
Cash at bank and in hand: |  | 46,073 | 96,720
Total current assets: |  | 702,963 | 310,218
Creditors: amounts falling due within one year: | 5 | ( 188,079 ) | ( 99,515 )
Net current assets (liabilities): |  | 514,884 | 210,703
Total assets less current liabilities: |  | 3,326,759 | 545,085
Creditors: amounts falling due after more than one year: | 6 | ( 1,232,858 ) | ( 350,000 )
Total net assets (liabilities): |  | 2,093,901 | 195,085
Capital and reserves
Called up share capital: |  | 100 | 100
Other reserves: |  | 1,811,881 |
Profit and loss account: |  | 281,920 | 194,985
Total Shareholders' funds: |  | 2,093,901 | 195,085

The notes form part of these financial statements

# WISE SMART LIVING LTD

## Balance sheet statements

For the year ending 29 December 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 April 2026
and signed on behalf of the board by:

Name: Liam Jordan Brettell
Status: Director

The notes form part of these financial statements

# WISE SMART LIVING LTD

## Notes to the Financial Statements

for the Period Ended 29 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Freehold buildings based on open market valuation Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

# WISE SMART LIVING LTD

## Notes to the Financial Statements

for the Period Ended 29 December 2025

- ## 2. Employees

  | 18 months to 29 December 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# WISE SMART LIVING LTD

## Notes to the Financial Statements

for the Period Ended 29 December 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 30 June 2024 | 300,000 | 53,060 |  |  |  | 353,060
Additions | 973,119 | 10,000 |  |  |  | 983,119
Disposals | ( 300,000 ) |  |  |  |  | ( 300,000 )
Revaluations | 1,811,881 |  |  |  |  | 1,811,881
Transfers |  |  |  |  |  |
At 29 December 2025 | 2,785,000 | 63,060 |  |  |  | 2,848,060
Depreciation |  |  |  |  |  |
At 30 June 2024 |  | 18,678 |  |  |  | 18,678
Charge for year |  | 17,507 |  |  |  | 17,507
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 29 December 2025 |  | 36,185 |  |  |  | 36,185
Net book value |  |  |  |  |  |
At 29 December 2025 | 2,785,000 | 26,875 |  |  |  | 2,811,875
At 29 June 2024 | 300,000 | 34,382 |  |  |  | 334,382

# WISE SMART LIVING LTD

## Notes to the Financial Statements

for the Period Ended 29 December 2025

## 4. Debtors

| 18 months to 29 December 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 656,890 | 213,498
Total | 656,890 | 213,498

# WISE SMART LIVING LTD

## Notes to the Financial Statements

for the Period Ended 29 December 2025

## 5. Creditors: amounts falling due within one year note

| 18 months to 29 December 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 86,816 | 99,515
Taxation and social security | 26,263 |
Other creditors | 75,000 |
Total | 188,079 | 99,515

# WISE SMART LIVING LTD

## Notes to the Financial Statements

for the Period Ended 29 December 2025

## 6. Creditors: amounts falling due after more than one year note

| 18 months to 29 December 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 1,232,858 | 350,000
Total | 1,232,858 | 350,000