New Wave Learning Limited

New Wave Learning Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of New Wave Learning Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of New Wave Learning Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of New Wave Learning Limited, as a body, in accordance with the terms of our engagement letter dated 31 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of New Wave Learning Limited and state those matters that we have agreed to state to the Board of Directors of New Wave Learning Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Wave Learning Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that New Wave Learning Limited 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 of New Wave Learning Limited. You consider that New Wave Learning Limited 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 New Wave Learning Limited. 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 statutory accounts for the period ended 31 March 2025. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 28 October 2025 1

New Wave Learning Limited
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of New Wave Learning Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of New Wave Learning Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of New Wave Learning Limited, as a body, in accordance with the terms of our engagement letter dated 31 March 2020. Our work has been undertaken solely to prepare for your approval the accounts of New Wave Learning Limited and state those matters that we have agreed to state to the Board of Directors of New Wave Learning Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Wave Learning Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that New Wave Learning Limited 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 of New Wave Learning Limited. You consider that New Wave Learning Limited 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 New Wave Learning Limited. 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 statutory accounts for the period ended 31 March 2025.

....................................................

Baranov Associates Ltd
4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
28 October 2025

New Wave Learning Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	499	0
		499	0
Current assets
Debtors		24,884	39,160
Cash at bank and in hand		6,873	36,575
		31,757	75,735
Creditors: amount falling due within one year		(19,296)	(20,143)
Net current assets		12,461	55,592

Total assets less current liabilities		12,960	55,592
Creditors: amount falling due after more than one year		(31,644)	(40,924)
Net assets		(18,684)	14,668

Capital and reserves
Called up share capital	4	175	175
Share premium account		149,925	149,925
Profit and loss account		(168,784)	(135,432)
Shareholders' funds		(18,684)	14,668

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 October 2025 and were signed on its behalf by:

-------------------------------
Sarah Dena
Director

New Wave Learning Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

New Wave Learning Limited is a private company, limited by shares, registered in England and Wales, registration number 11976656, registration address C/O Kilvington Solicitors, Westmorland House, Market Square, Kirkby Stephen, Cumbria, CA17 4QT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

2 Years Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 0).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	438	438
Additions	599	599
Disposals	-	-
At 31 March 2025	1,037	1,037
Depreciation
At 01 April 2024	438	438
Charge for year	100	100
On disposals	-	-
At 31 March 2025	538	538
Net book values
Closing balance as at 31 March 2025	499	499
Opening balance as at 01 April 2024	-	-

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1,750 Ordinary shares of £0.10 each	175		175
	175		175

Advances and Credits

Sarah Dena
The company made funds available to Ms Dena, a director and controlling shareholder, during the year. These funds have no fixed date for repayment and no interest is being charged

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Sarah Dena	0		11,539		0		0		0		0		11,539
	0		11539		0		0		0		0		11539

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Sarah Dena	0		0		0		0		0		0		0
	0		0		0		0		0		0		0

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Sarah Dena Performance Consultancy	(19,224)		0		0		0

There exists a contract between the company and Sarah Dena Performance Consultancy that pre-dates the acquisition of the company by Sarah Dena. During the year the business supplied services to the company under the terms of that agreement.

Registered Number: 11976656
England and Wales
NEW WAVE LEARNING LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025