1 December 2022 false No description of principal activity Taxfiler 2024.4 13728352business:PrivateLimitedCompanyLtd2022-12-012023-11-30 137283522022-11-30 137283522022-12-012023-11-30 13728352business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 13728352business:FilletedAccounts2022-12-012023-11-30 137283522023-11-30 137283522022-11-30 13728352core:WithinOneYear2023-11-30 13728352core:WithinOneYear2022-11-30 13728352core:AfterOneYear2023-11-30 13728352core:AfterOneYear2022-11-30 13728352core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 13728352core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 13728352core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 13728352core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 13728352core:PreviouslyStatedAmount2023-11-30 13728352core:PreviouslyStatedAmount2022-11-30 13728352business:SmallEntities2022-12-012023-11-30 13728352business:Director12022-12-012023-11-30 13728352countries:EnglandWales2022-12-012023-11-30 13728352business:RegisteredOffice2022-12-012023-11-30 13728352core:ComputerEquipment2022-11-30 13728352core:ComputerEquipment2022-12-012023-11-30 13728352core:ComputerEquipment2023-11-30 13728352core:AcceleratedTaxDepreciationDeferredTax2023-11-30 13728352core:AcceleratedTaxDepreciationDeferredTax2022-11-30 137283522021-11-30 137283522021-12-012022-11-30 iso4217:GBP xbrli:pure
Bright Wave Projects Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
744 
863 
Current assets
Debtors
824 
875 
Cash at bank and in hand
2,820 
6,603 
3,644 
7,478 
Creditors: amounts falling due within one year
(624)
(732)
Net current assets
3,020 
6,746 
Total assets less current liabilities
3,764 
7,609 
Creditors: amounts falling due after more than one year
(3,538)
(7,334)
Provisions for liabilities
Deferred tax
(141)
(164)
Net assets
85 
111 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
84 
110 
Shareholders' funds
85 
111 
For the year ending 30 November 2023 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 August 2024 and were signed on its behalf by
Ms S Hunter Director Company Registration No. 13728352
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Bright Wave Projects Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Bright Wave Projects Ltd is a private company, limited by shares, registered in England and Wales, registration number 13728352. The registered office is 45 Etnam Street, Leominster, Herefordshire, HR6 8AE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
1,151 
Additions
129 
At 30 November 2023
1,280 
Depreciation
At 1 December 2022
288 
Charge for the year
248 
At 30 November 2023
536 
Net book value
At 30 November 2023
744 
At 30 November 2022
863 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
736 
827 
Other debtors
88 
48 
824 
875 
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Bright Wave Projects Ltd Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Accruals
624 
732 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Trade creditors
13 
13 
Taxes and social security
3,394 
6,935 
Loans from directors
131 
386 
3,538 
7,334 
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
141 
164 
2023 
2022 
£ 
£ 
Provision at start of year
164 
- 
(Credited)/charged to the profit and loss account
(23)
164 
Provision at end of year
141 
164 
9
Transactions with related parties
At 30 November 2023 Ms S Hunter was owed £231 (2022: 131) in respect of her Directors current Account.
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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