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Registered number: SC287806

Wavelengths Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2022

Prepared By:
Cass N Co Ltd
Accountants
18 Mallpark Road
Montrose
Angus
DD10 8NS

Wavelengths Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2022
DIRECTORS
Pamela Robertson
REGISTERED OFFICE
80 Murray Street
Montrose
DD10 8JY
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC287806
ACCOUNTANTS
Cass N Co Ltd
Accountants
18 Mallpark Road
Montrose
Angus
DD10 8NS

Wavelengths Limited

ACCOUNTS
FOR THEYEARENDED30/06/2022
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Wavelengths Limited

BALANCE SHEET AT 30/06/2022
20222021
Notes££
FIXED ASSETS
Tangible assets34848
CURRENT ASSETS
Stock500850
Debtors517,55017,550
Cash at bank and in hand3931,637
18,44320,037
CREDITORS: Amounts falling due within one year618,43420,050
NET CURRENT ASSETS / (LIABILITIES)9(13)
TOTAL ASSETS LESS CURRENT LIABILITIES5735
CAPITAL AND RESERVES
Called up share capital711
Profit and loss account5634
SHAREHOLDERS' FUNDS5735
For the year ending 30/06/2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/08/2022 and signed on their behalf by
.............................
Pamela Robertson
Director

Wavelengths Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2022
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20222021
No.No.
Average number of employees22

Wavelengths Limited

3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsTotal
££
Cost
At 01/07/2021220220
At 30/06/2022220220
Depreciation
At 01/07/2021172172
At 30/06/2022172172
Net Book Amounts
At 30/06/20224848
At 30/06/20214848
4. STOCK 20222021
££
Stock comprises:
Stock500850
500850
5. DEBTORS 20222021
££
Amounts falling due within one year
Other debtors - S4551,9661,966
Directors current account15,58415,584
17,55017,550
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20222021
££
UK corporation tax7,2757,818
Loans - Bounce back loans8,65610,000
Credit card1,7881,482
Accruals715750
18,43420,050

Wavelengths Limited

7. SHARE CAPITAL 20222021
££
Allotted, issued and fully paid:
1 Class 1 shares of £1 each11
11
New shares issued during period:
1 Class 1 shares of £1 each11