BRANDWAVE MARKETING LIMITED


Director	MACAULAY, Daniel


Registered Address	Unit 4 Martins Barn
	Birdham Road
	Chichester
	PO20 7BX


Place of Business	Martins Barn
	Birdham Road
	Chichester
	PO20 7BX


Registered Number	05728739 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		24,650		46,741
Investments	4		22,236		22,236
			46,886		68,977
Current assets
Debtors	5,6	37,817		37,096
Cash at bank and on hand		225,171		81,695
		262,988		118,791
Creditors amounts falling due within one year	7	(295,114)		(146,939)
Net current assets (liabilities)			(32,126)		(28,148)
Total assets less current liabilities			14,760		40,829
Net assets			14,760		40,829
Capital and reserves
Profit and loss account			14,760		40,829
Shareholders' funds			14,760		40,829

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 September 2025, and are signed on its behalf by:

MACAULAY, Daniel
Director
Registered Company No. 05728739

BRANDWAVE MARKETING LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	8		7

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 24	12,057	76,880	13,300	56,108	158,345
Additions	-	-	3,330	1,661	4,991
Disposals	-	(38,400)	-	-	(38,400)
At 31 December 24	12,057	38,480	16,630	57,769	124,936
Depreciation and impairment
At 01 January 24	11,642	39,945	12,809	47,208	111,604
Charge for year	104	6,346	608	2,285	9,343
On disposals	-	(20,663)	-	-	(20,663)
Other adjustments	-	-	2	-	2
At 31 December 24	11,746	25,628	13,419	49,493	100,286
Net book value
At 31 December 24	311	12,852	3,211	8,276	24,650
At 31 December 23	415	36,935	491	8,900	46,741

4.	Fixed asset investments
	The Investment represents a 100% shareholding in an overseas company registered in Germany. An agreement was reached by the subsidiary overseas company with the German tax authorities that the holding company is entitled to 95% of the gross margin and the total overhead expenses of the subsidiary is to be borne by the holding company. The income and overhead expenses are included in the trading accounts.

Fixed asset investments

The Investment represents a 100% shareholding in an overseas company registered in Germany. An agreement was reached by the subsidiary overseas company with the German tax authorities that the holding company is entitled to 95% of the gross margin and the total overhead expenses of the subsidiary is to be borne by the holding company. The income and overhead expenses are included in the trading accounts.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 24	22,236	22,236
At 31 December 24	22,236	22,236
Net book value
At 31 December 24	22,236	22,236
At 31 December 23	22,236	22,236

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	24,807	29,423
Other debtors	389	-
Prepayments and accrued income	11,818	6,870
Total	37,014	36,293


	Short term debtors are measured at transaction price (which is usually the invoice price), less an impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less an impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Debtors: amounts due after one year

	2024	2023
	£	£
Other debtors	803	803
Total	803	803

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	61,609	100,822
Bank borrowings and overdrafts	100,005	5
Taxation and social security	20,404	5,645
Other creditors	113,096	40,467
Total	295,114	146,939


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

9.	Obligations under finance leases