WISEANALYTICS.IO LTD

WISEANALYTICS.IO LTD
Directors' Report
For the year ended 30 November 2025

Director's report and financial statements

The directors present their annual report and the audited financial statements for the year ended 30 November 2025.

Principal activities

Principal activity of the company during the financial year was the provision of data analytics, artificial intelligence, digital transformation and technology consulting services.

Directors

The director who held office during the year and up to the date of signature of the financial statements were as follows:

Lourdes Arulselvan

Sarthak Patnaik

Auditors

Millet Accountants Ltd Chartered Accountants and Registered Auditors, were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of disclosure of information to auditor
Each director who held office at the date of approval of this directors' report confirms that

So far as the director is aware , there is no relevant audit information needed by the companys auditor in connection with preparing their report, of which the company auditor is unaware and
The director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the companys auditor is aware of that information.

Small companies regime

This report has been prepared taking advantage of the exemptions for small companies within Part 15 of the Companies Act 2006.

Director's Statement

The financial year ended 30 November 2025 marked another year of strategic progress for WiseAnalytics.io Ltd. As organisations accelerated investment in artificial intelligence, cloud platforms and enterprise data transformation, demand for specialist expertise continued to grow, reinforcing our position as a trusted enterprise technology partner.

During the year, the Company generated revenue of £4,325,213 while maintaining a strong cash flow position and healthy liquidity. Our financial discipline has enabled us to continue investing in our people, technology capabilities and innovation while preserving the financial strength required to support future growth.

The business has also maintained two consecutive quarters of approximately 5% revenue growth, providing positive momentum as we enter the new financial year. Based on our current sales pipeline, long-term client engagements and expanding market opportunities, we remain confident in our ability to sustain this trajectory throughout 2026.

Artificial Intelligence is fundamentally reshaping how enterprises operate and how technology services are delivered. During the year, we continued to invest in AI engineering, enterprise data platforms, intelligent automation and cloud technologies, while evolving our own operating model to reflect the structural changes that AI is bringing to professional services. We believe the consulting firms of the future will be more AI-enabled, outcome-driven and built around specialist expertise, and our investments today are positioning WiseAnalytics to lead in that transition.

We also strengthened our strategic ecosystem through partnerships with leading technology providers, including Databricks, Snowflake and Nuvoro, enabling us to deliver enterprise-scale data and AI transformation programmes for clients across multiple industries.

As we enter 2026, we do so with a strengthened balance sheet, positive cash generation, a growing pipeline of enterprise opportunities and a clear strategy for the AI era. We remain committed to disciplined growth, continuous innovation and delivering measurable value for our clients, shareholders and partners.

This report was approved by the board and signed on its behalf by:

----------------------------------
Lourdes Arulselvan
Director

Date approved: 31 August 2026

WISEANALYTICS.IO LTD
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

WISEANALYTICS.IO LTD is a private company, limited by shares, registered in England and Wales, registration number 13734274, registration address 100 GROVELANDS ROAD, READING, RG30 2PD.

The presentation and functional currency is £ sterling.

Accounting policies

Significant accounting policies

These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Revenue is recognised when services have been supplied.

Equiry

Equity comprises called-up share capital, share premium and retained earnings.

Called-up share capital represents the nominal value of shares issued by the company. Share premium represents amounts received on the issue of shares in excess of their nominal value. Retained earnings comprise the cumulative profits and losses of the company, net of distributions to shareholders.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense in the period in which the related service is rendered.

The company operates a defined contribution pension scheme. Contributions payable to the scheme are charged to profit or loss in the period to which they relate.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Straight Line

Cash at bank and in hand

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Judgements in applying accounting policies and estimation uncertainty

Preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the statement of financial position date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.

Foreign currency translation

In preparing the financial statements, transactions in currencies other than the functional currency are recognised at the spot rate at the dates of the transactions, or at an average rate where this rate approximates the actual rate at the date of the transaction. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Exchange differences, (if any) are recognised in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Audit Information

The auditor's report on the accounts of WISEANALYTICS.IO LTD for the year ended 30 November 2025 was unqualified.

The auditor's report was signed by Andrew Millet BA MBA FCA (Senior Statutory Auditor) for and on behalf of Millet Audit Ltd Chartered Accountants and Statutory Auditor on 31 August 2026.

Intangible fixed assets

Cost	Trade Mark	Total
	£	£
At 01 December 2024	3,715	3,715
Additions	-	-
Disposals	-	-
At 30 November 2025	3,715	3,715
Amortisation
At 01 December 2024	568	568
Charge for year	371	371
On disposals	-	-
At 30 November 2025	939	939
Net book values
At 30 November 2025	2,776	2,776
At 30 November 2024	3,147	3,147

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 December 2024	1,200	1,200
Additions	-	-
Disposals	-	-
At 30 November 2025	1,200	1,200
Depreciation
At 01 December 2024	1,200	1,200
Charge for year	-	-
On disposals	-	-
At 30 November 2025	1,200	1,200
Net book values
Closing balance as at 30 November 2025	-	-
Opening balance as at 01 December 2024	300	300

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	762,893	621,962
Prepayments	7,310	3,314
Accrued Income	611,195	205,301
VAT	22,472	4,590
	1,403,870	835,167

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,774,272	1,245,166
Corporation Tax	2,520	14,022
Accrued Expenses	153,860	6,000
Directors' Current Accounts	7,777	6,834
	1,938,429	1,272,022

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	527		655
	527		655

Share Capital

Authorised
1,000,000 Class A shares of £0.001 each

Allotted, called up and fully paid	2025 £		2024 £
1,000,000 Class A shares of £0.001 each	1,000		1,000
	1,000		1,000

10.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Sarthak	132,921	-	-	-
Lourdes	24,993	69,394	-	-

11.	Events after Balance sheet date

Company debt restructuring

After the balance sheet date, the Company approved a financial restructuring whereby GBP 500,000 of intercompany debt owed to its UAE parent company will be converted into fully paid Ordinary Shares of the Company.

As the transaction was agreed subsequent to the year end, it represents a nonadjusting postbalance sheet event under FRS 102 Section 32. Accordingly, the liability remains recognised within Creditors at the balance sheet date.

12.

Related party transaction

Other than those transactions detailed in note 12 the company has taken advantage of the exemption available in accordance with Section 1AC.35 of Financial Reporting Standard 102 whereby it has not disclosed related party transactions unless required to ensure the financial statements give a true and fair view or where such disclosures are required by law.

13.

Ultimate Controlling Party

The company's immediate and ultimate parent undertaking is WISEANALYTICS L.L.C-FZ. WISEANALYTICS L.L.C-FZ was incorporated in (UAE). Copies of the group accounts may be contained from the secretary, Business Center 1, M Floor, The Meydan Hotel, Nad Ai Sheba, Dubai, United Arab Emirates.

The ultimate controlling party is WISEANALYTICS L.L.C-FZ who controls 100% of the shares of WISEANALYTICS.IO LTD.

Registered Number: 13734274
England and Wales
Filleted Financial Statements

for the year ended 30 November 2025
for
WISEANALYTICS.IO LTD