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Company Registration No. 10023457 (England and Wales)
B2B Wave Ltd Unaudited accounts for the year ended 31 December 2023
B2B Wave Ltd Unaudited accounts Contents
Page
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B2B Wave Ltd Company Information for the year ended 31 December 2023
Directors
Alexandros-Nikolaos Seimanidis Konstantinos Lafkas Kyriakos Liakopoulos
Company Number
10023457 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ United Kingdom
Accountants
Kore Consulting 85 Great Portland Street London W1W 7LT
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B2B Wave Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
59 
59 
Current assets
Debtors
83,880 
81,362 
Cash at bank and in hand
38,463 
55,740 
122,343 
137,102 
Creditors: amounts falling due within one year
(10,695)
(9,909)
Net current assets
111,648 
127,193 
Net assets
111,707 
127,252 
Capital and reserves
Called up share capital
132 
132 
Share premium
424,385 
424,385 
Profit and loss account
(312,810)
(297,265)
Shareholders' funds
111,707 
127,252 
For the year ending 31 December 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 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 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 of Directors and authorised for issue on 13 August 2024 and were signed on its behalf by
Alexandros-Nikolaos Seimanidis Director Company Registration No. 10023457
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B2B Wave Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
B2B Wave Ltd is a private company, limited by shares, registered in England and Wales, registration number 10023457. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
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.
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.
Going concern
The accounts have been prepared on going concern basis. The Directors have confirmed that the company is a going concern. There are no material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue to adopt the going concern basis of accounting.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in shares are included at cost
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
59 
Valuation at 31 December 2023
59 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
7,587 
3,969 
Trade debtors
21,691 
22,947 
Accrued income and prepayments
668 
661 
Other debtors
53,934 
53,785 
83,880 
81,362 
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B2B Wave Ltd Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
4,167 
Trade creditors
1,620 
1,240 
Taxes and social security
7,601 
4,233 
Other creditors
1,069 
269 
Loans from directors
405 
- 
10,695 
9,909 
7
Average number of employees
During the year the average number of employees was 4 (2022: 3).
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