1 June 2024 false No description of principal activity Taxfiler 2024.6 07638319business:PrivateLimitedCompanyLtd2024-06-012025-09-30 076383192024-05-31 076383192024-06-012025-09-30 07638319business:AuditExemptWithAccountantsReport2024-06-012025-09-30 07638319business:AbridgedAccounts2024-06-012025-09-30 076383192025-09-30 07638319business:Director12024-06-012025-09-30 07638319business:RegisteredOffice2024-06-012025-09-30 076383192024-05-31 07638319core:WithinOneYear2025-09-30 07638319core:WithinOneYear2024-05-31 07638319core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 07638319core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 07638319core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 07638319core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 07638319core:PreviouslyStatedAmount2025-09-30 07638319core:PreviouslyStatedAmount2024-05-31 07638319business:SmallEntities2024-06-012025-09-30 07638319countries:EnglandWales2024-06-012025-09-30 07638319core:PlantMachinery2024-06-012025-09-30 07638319core:MotorVehicles2024-06-012025-09-30 07638319core:FurnitureFittings2024-06-012025-09-30 076383192023-06-012024-05-31 iso4217:GBP xbrli:pure
Company Registration No. 07638319 (England and Wales)
Smoothwave Ltd Unaudited accounts for the period from 1 June 2024 to 30 September 2025
Smoothwave Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smoothwave Ltd Company Information for the period from 1 June 2024 to 30 September 2025
Director
Mr J Cannon
Company Number
07638319 (England and Wales)
Registered Office
4 BERKELEY COURT NEWTON-LE-WILLOWS MERSEYSIDE WA12 9GL
Accountants
P A Hull & Co 34 Queen Street Newton Le Willows WA12 9AZ
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Smoothwave Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,936 
7,667 
Current assets
Debtors
- 
3,024 
Cash at bank and in hand
13,747 
20,191 
13,747 
23,215 
Creditors: amounts falling due within one year
5,511 
(4,882)
Net current assets
19,258 
18,333 
Net assets
21,194 
26,000 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
21,193 
25,999 
Shareholders' funds
21,194 
26,000 
For the period ending 30 September 2025 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 8 October 2025 and were signed on its behalf by
Mr J Cannon Director Company Registration No. 07638319
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Smoothwave Ltd Notes to the Accounts for the period from 1 June 2024 to 30 September 2025
1
Statutory information
Smoothwave Ltd is a private company, limited by shares, registered in England and Wales, registration number 07638319. The registered office is 4 BERKELEY COURT, NEWTON-LE-WILLOWS, MERSEYSIDE, WA12 9GL.
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 period, 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.
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:
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2024
55,096 
Disposals
(51,391)
At 30 September 2025
3,705 
Depreciation
At 1 June 2024
47,429 
On disposals
(45,660)
At 30 September 2025
1,769 
Net book value
At 30 September 2025
1,936 
At 31 May 2024
7,667 
5
Average number of employees
During the period the average number of employees was 1 (2024: 1).
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