Items such as Current Accounts are considered as assets and therefore form part of your estate. Yet, if you do pass away with no assets then the event of your death is noted as per Section 18(3). However, a will is not only for the bequeathing of your assets. It also stipulates your wishes with regard to your chosen Guardian(s) for your child(ren) should both natural parents pass away. Additionally, you might not have assets currently but your circumstances could change between now and the time of your death.