REGISTERED NUMBER: 13002999 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

WISETON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr T Bolland

Mr S P Bolland

REGISTERED OFFICE:

305 Church Way

DONCASTER

South Yorkshire

DN1 2TB

REGISTERED NUMBER:

13002999 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

Orion House

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

FIXED ASSETS

Tangible assets

4

281,669

316,749

CURRENT ASSETS

Stocks

5

11,849

12,147

Debtors

6

1,565

2,733

Cash at bank

5,626

7,790

19,040

22,670

CREDITORS

Amounts falling due within one year

7

956,108

961,940

NET CURRENT LIABILITIES

(937,068

)

(939,270

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(655,399

)

(622,521

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(655,499

)

(622,621

)

SHAREHOLDERS' FUNDS

(655,399

)

(622,521

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 26 August 2026 and were signed on its behalf by:

Mr S P Bolland - Director

1.	STATUTORY INFORMATION

Wiseton 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

-

not provided

Plant and machinery

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Going concern

At 30 November 2025 the company had an excess of liabilities over assets of £655,399 (2024 £622,521) and was technically insolvent.

The company is dependent upon the continued financial support of its directors, which has been confirmed as ongoing. The financial statements have therefore been prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

149,562

654,474

-

5,183

809,219

Additions

-

-

8,800

-

8,800

At 30 November 2025

149,562

654,474

8,800

5,183

818,019

DEPRECIATION

At 1 December 2024

-

489,611

-

2,859

492,470

Charge for year

-

41,215

2,200

465

43,880

At 30 November 2025

-

530,826

2,200

3,324

536,350

NET BOOK VALUE

At 30 November 2025

149,562

123,648

6,600

1,859

281,669

At 30 November 2024

149,562

164,863

-

2,324

316,749

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks

11,849

12,147

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

1,184

1,800

VAT

-

933

Prepayments

381

-

1,565

2,733

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

16,161

1,912

Social security and other taxes

328

-

VAT

1,840

-

Other creditors

1,325

-

Directors' current accounts

933,547

958,928

Accruals and deferred income

2,907

1,100

956,108

961,940

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 December 2024

(622,621

)

Deficit for the year

(32,878

)

At 30 November 2025

(655,499

)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the director, Mr S P Bolland charged the company £312 for use of home as office.

11.	RELATED PARTY DISCLOSURES

At 30 November 2025 there was a balance owed by the company to Mr S P Bolland - a director and 100% shareholder - of £933,547 (2024 - £958,928). This balance has been shown in Creditors.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S P Bolland.