REGISTERED NUMBER: 02696181 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

WISEACTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J Beevis

R T Beevis

REGISTERED OFFICE:

Wiseaction House

15-20 Gresley Road

Castleham Industrial Estate

St Leonards-on-Sea

East Sussex

TN38 9PL

REGISTERED NUMBER:

02696181 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Bexhill) Limited

23 St Leonards Road

Bexhill On Sea

East Sussex

TN40 1HH

FIXED ASSETS

Tangible assets

4

1,520,921

1,560,208

CURRENT ASSETS

Debtors

5

65,419

20,681

Cash at bank and in hand

67,617

80,508

133,036

101,189

CREDITORS

Amounts falling due within one year

6

(195,103

)

(235,231

)

NET CURRENT LIABILITIES

(62,067

)

(134,042

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,458,854

1,426,166

CREDITORS

Amounts falling due after more than one year

7

(930,893

)

(917,444

)

PROVISIONS FOR LIABILITIES

(19,668

)

(22,821

)

NET ASSETS

508,293

485,901

CAPITAL AND RESERVES

Called up share capital

76

76

Capital redemption reserve

76

76

Retained earnings

508,141

485,749

508,293

485,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

R T Beevis - Director

1.	STATUTORY INFORMATION

Wiseaction 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

at variable rates on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

1,923,558

465,606

2,389,164

DEPRECIATION

At 1 March 2025

482,540

346,416

828,956

Charge for year

23,522

15,765

39,287

At 28 February 2026

506,062

362,181

868,243

NET BOOK VALUE

At 28 February 2026

1,417,496

103,425

1,520,921

At 28 February 2025

1,441,018

119,190

1,560,208

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,181

1,908

Amounts owed by associates

42,060

-

Other debtors

20,178

18,773

65,419

20,681

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

71,269

139,819

Trade creditors

8,736

7,718

Taxation and social security

28,337

63,511

Other creditors

86,761

24,183

195,103

235,231

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

930,893

917,444