Acorah Software Products - Accounts Production 14.3.260 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 11582157 Mr Samuel Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11582157 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 11582157 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 11582157 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 11582157 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 11582157 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 11582157 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 11582157 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 11582157 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 11582157 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 11582157 2022-09-30 11582157 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Registered number: 11582157
Novawave Ltd
Financial Statements
For The Year Ended 30 September 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Novawave Ltd For The Year Ended 30 September 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Novawave Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Novawave Ltd , as a body, in accordance with the terms of our engagement letter dated 15 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of Novawave Ltd and state those matters that we have agreed to state to the director of Novawave Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Novawave Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Novawave Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Novawave Ltd . You consider that Novawave Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Novawave Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
8th March 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 11582157
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,792 4,189
Investments 25 25
3,817 4,214
CURRENT ASSETS
Debtors 43,800 45,000
Cash at bank and in hand 1,926 1,189
45,726 46,189
Creditors: Amounts Falling Due Within One Year (19,882 ) (21,916 )
NET CURRENT ASSETS (LIABILITIES) 25,844 24,273
TOTAL ASSETS LESS CURRENT LIABILITIES 29,661 28,487
Creditors: Amounts Falling Due After More Than One Year (32,408 ) (32,561 )
NET LIABILITIES (2,747 ) (4,074 )
CAPITAL AND RESERVES
Called up share capital 10 10
Profit and Loss Account (2,757 ) (4,084 )
SHAREHOLDERS' FUNDS (2,747) (4,074)
Page 2
Page 3
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Samuel Thompson
Director
8th March 2024
The notes on page 4 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Novawave Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11582157 . The registered office is Apple Accountancy Services Ltd, 146 Manor Way, Borehamwood, WD6 1QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 1)
- 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 4,046 8,186 12,232
Additions - 868 868
As at 30 September 2023 4,046 9,054 13,100
Depreciation
As at 1 October 2022 2,767 5,276 8,043
Provided during the period 320 945 1,265
As at 30 September 2023 3,087 6,221 9,308
...CONTINUED
Page 4
Page 5
Net Book Value
As at 30 September 2023 959 2,833 3,792
As at 1 October 2022 1,279 2,910 4,189
Page 5