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Registered number: SC287806

Wavelengths Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024

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

Wavelengths Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
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 - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

Wavelengths Limited

ACCOUNTS
FOR THEYEARENDED30/06/2024
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 30/06/2024
20242023
Notes££
FIXED ASSETS
Tangible assets34848
CURRENT ASSETS
Stock-175
Debtors523,22718,947
Cash at bank and in hand-341
23,22719,463
CREDITORS: Amounts falling due within one year623,25019,026
NET CURRENT (LIABILITIES) / ASSETS(23)437
TOTAL ASSETS LESS CURRENT LIABILITIES25485
CAPITAL AND RESERVES
Called up share capital711
Profit and loss account24484
SHAREHOLDERS' FUNDS25485
For the year ending 30/06/2024 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 31/07/2024 and signed on their behalf by
.............................
Pamela Robertson
Director

Wavelengths Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2024
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
20242023
No.No.
Average number of employees22

Wavelengths Limited

3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsTotal
££
Cost
At 01/07/2023220220
At 30/06/2024220220
Depreciation
At 01/07/2023172172
At 30/06/2024172172
Net Book Amounts
At 30/06/20244848
At 30/06/20234848
4. STOCK 20242023
££
Stock comprises:
Stock-175
-175
5. DEBTORS 20242023
££
Amounts falling due within one year
Other debtors - S4553,0461,966
Directors current account20,18116,981
23,22718,947
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax14,39810,141
Bank loans and overdrafts1,624-
Loans - Bounce back loans4,6566,656
Credit card1,7221,449
Accruals850780
23,25019,026

Wavelengths Limited

7. SHARE CAPITAL 20242023
££
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