REGISTERED NUMBER: 15446337 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Wise Invest Properties Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

268,000

100,000

CURRENT ASSETS

Debtors

5

1,372

341

Cash at bank

11,215

1,352

12,587

1,693

CREDITORS

Amounts falling due within one year

6

115,476

104,819

NET CURRENT LIABILITIES

(102,889

)

(103,126

)

TOTAL ASSETS LESS CURRENT LIABILITIES

165,111

(3,126

)

CREDITORS

Amounts falling due after more than one year

7

(179,023

)

-

PROVISIONS FOR LIABILITIES

-

(248

)

NET LIABILITIES

(13,912

)

(3,374

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

18,834

7,557

Retained earnings

(32,846

)

(11,031

)

SHAREHOLDERS' FUNDS

(13,912

)

(3,374

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 September 2026 and were signed by:

Miss Cristina Iulia Rai - Director

1.	STATUTORY INFORMATION

Wise Invest Properties Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15446337

Registered office:

01 Meadlake Place

Thorpe Lea Road

Egham

Surrey

TW20 8HE

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the fair value of rent received or receivable from the investment properties, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment properties are shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The company has net liabilities of £13,912. The accounts have been prepared on a going concern basis as the director has confirmed that she will continue to provide financial support to the company for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

100,000

Additions

156,971

Revaluations

11,029

At 31 January 2026

268,000

NET BOOK VALUE

At 31 January 2026

268,000

At 31 January 2025

100,000

Investment property situated at 8 Goole Road, Sunderland, SR4 8HT is under a charge from Hampshire Trust Bank PLC. The charge was created on 21 November 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

1,372

341

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other creditors

115,476

104,819

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

179,023

-

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

179,023

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loans

179,023

-

The loan amounting to £179,023 is secured by the way of charge on the property situated at 8 Goole Road, Sunderland, SR4 8HT (disclosed as investment property). The charge was created in the name of Hampshire Trust Bank PLC on 21 November 2025.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

value

reserve

£

At 1 February 2025

7,557

Transfer to/from reserves

11,277

At 31 January 2026

18,834

11.	RELATED PARTY DISCLOSURES

The company owes £115,476 (2025: £78,290) to its director, Miss Cristina Iulia Rai who is also a sole shareholder of the company as at accounting year end date.