REGISTERED NUMBER: 02800889 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

WISEMONEY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R Kinch

Mrs J A Kinch

A R Kinch

Mrs J S Kinch

SECRETARY:

Mrs J S Kinch

REGISTERED OFFICE:

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

REGISTERED NUMBER:

02800889 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

985,805

986,107

CURRENT ASSETS

Debtors

5

9,153

45,107

Cash at bank and in hand

13,917

11,589

23,070

56,696

CREDITORS

Amounts falling due within one year

6

219,704

246,136

NET CURRENT LIABILITIES

(196,634

)

(189,440

)

TOTAL ASSETS LESS CURRENT LIABILITIES

789,171

796,667

CREDITORS

Amounts falling due after more than one year

7

(146,261

)

(180,527

)

PROVISIONS FOR LIABILITIES

(667

)

(667

)

NET ASSETS

642,243

615,473

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

642,143

615,373

SHAREHOLDERS' FUNDS

642,243

615,473

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th October 2026 and were signed on its behalf by:

Mrs J S Kinch - Director

1.	STATUTORY INFORMATION

Wisemoney 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Investment properties

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST OR VALUATION

At 1st February 2025

and 31st January 2026

984,093

8,331

975

DEPRECIATION

At 1st February 2025

-

8,331

789

Charge for year

-

-

28

At 31st January 2026

-

8,331

817

NET BOOK VALUE

At 31st January 2026

984,093

-

158

At 31st January 2025

984,093

-

186

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST OR VALUATION

At 1st February 2025

and 31st January 2026

15,050

4,916

1,013,365

DEPRECIATION

At 1st February 2025

14,605

3,533

27,258

Charge for year

67

207

302

At 31st January 2026

14,672

3,740

27,560

NET BOOK VALUE

At 31st January 2026

378

1,176

985,805

At 31st January 2025

445

1,383

986,107

Cost or valuation at 31st January 2026 is represented by:

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

Valuation in 2014

(22,624

)

-

-

Cost

1,006,717

8,331

975

984,093

8,331

975

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Valuation in 2014

-

-

(22,624

)

Cost

15,050

4,916

1,035,989

15,050

4,916

1,013,365

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

39,650

VAT

847

3,076

Prepayments and accrued income

8,306

2,381

9,153

45,107

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

34,266

34,266

Trade creditors

15,038

27,348

Tax

7,145

5,624

Directors' current accounts

153,698

167,379

Accruals and deferred income

9,557

11,519

219,704

246,136

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

36,518

36,518

Bank loans - 2-5 years

59,743

94,009

Directors' loan accounts

50,000

50,000

146,261

180,527

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

130,527

164,793

The bank loans are secured by the company's freehold properties.