WISEPATH RETAIL LTD.

Company Registration Number:
SC611590 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

WISEPATH RETAIL LTD.

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

WISEPATH RETAIL LTD.

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 62,400 83,200
Tangible assets: 4 84,963 49,722
Total fixed assets: 147,363 132,922
Current assets
Stocks: 136,527 127,480
Debtors:   122,448 105,636
Cash at bank and in hand: 268,707 319,549
Total current assets: 527,682 552,665
Creditors: amounts falling due within one year:   (149,092) (105,706)
Net current assets (liabilities): 378,590 446,959
Total assets less current liabilities: 525,953 579,881
Creditors: amounts falling due after more than one year:   (60,619) (85,627)
Total net assets (liabilities): 465,334 494,254
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 465,234 494,154
Shareholders funds: 465,334 494,254

The notes form part of these financial statements

WISEPATH RETAIL LTD.

Balance sheet statements

For the year ending 31 October 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 16 July 2026
and signed on behalf of the board by:

Name: Mr Sayeed Ahmed
Status: Director

The notes form part of these financial statements

WISEPATH RETAIL LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

WISEPATH RETAIL LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 23 28

WISEPATH RETAIL LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Intangible Assets

Total
Cost £
At 01 November 2024 208,000
At 31 October 2025 208,000
Amortisation
At 01 November 2024 124,800
Charge for year 20,800
At 31 October 2025 145,600
Net book value
At 31 October 2025 62,400
At 31 October 2024 83,200

WISEPATH RETAIL LTD.

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Tangible Assets

Total
Cost £
At 01 November 2024 117,070
Additions 50,235
At 31 October 2025 167,305
Depreciation
At 01 November 2024 67,348
Charge for year 14,994
At 31 October 2025 82,342
Net book value
At 31 October 2025 84,963
At 31 October 2024 49,722