IRIS Accounts Production v25.3.0.601 04726536 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Fair value model Ordinary A 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04726536 2024-03-31 04726536 2025-03-31 04726536 2024-04-01 2025-03-31 04726536 2023-03-31 04726536 2023-04-01 2024-03-31 04726536 2024-03-31 04726536 ns15:EnglandWales 2024-04-01 2025-03-31 04726536 ns14:PoundSterling 2024-04-01 2025-03-31 04726536 ns10:Director1 2024-04-01 2025-03-31 04726536 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04726536 ns10:SmallEntities 2024-04-01 2025-03-31 04726536 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04726536 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 04726536 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04726536 ns10:FullAccounts 2024-04-01 2025-03-31 04726536 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 04726536 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 04726536 ns10:OrdinaryShareClass3 2024-04-01 2025-03-31 04726536 ns10:Director2 2024-04-01 2025-03-31 04726536 ns10:CompanySecretary1 2024-04-01 2025-03-31 04726536 ns10:RegisteredOffice 2024-04-01 2025-03-31 04726536 ns5:CurrentFinancialInstruments 2025-03-31 04726536 ns5:CurrentFinancialInstruments 2024-03-31 04726536 ns5:ShareCapital 2025-03-31 04726536 ns5:ShareCapital 2024-03-31 04726536 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 04726536 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 04726536 ns5:ComputerEquipment 2024-04-01 2025-03-31 04726536 ns5:ComputerEquipment 2024-03-31 04726536 ns5:ComputerEquipment 2025-03-31 04726536 ns5:ComputerEquipment 2024-03-31 04726536 ns5:AdditionsToInvestments 2025-03-31 04726536 ns5:CostValuation 2025-03-31 04726536 ns5:CurrentFinancialInstruments 2024-04-01 2025-03-31 04726536 ns10:OrdinaryShareClass1 2025-03-31 04726536 ns10:OrdinaryShareClass2 2025-03-31 04726536 ns10:OrdinaryShareClass3 2025-03-31

REGISTERED NUMBER: 04726536 (England and Wales)

| WAVERHEAD INVESTMENTS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

WAVERHEAD INVESTMENTS LIMITED (REGISTERED NUMBER: 04726536)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

WAVERHEAD INVESTMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Ms S J Walker

| M T Clark

| SECRETARY: | Ms S J Walker

| REGISTERED OFFICE: | Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

| REGISTERED NUMBER: | 04726536 (England and Wales)

| ACCOUNTANTS: | Clarke Nicklin LLP

| Chartered Accountants

| Clarke Nicklin House

| Brooks Drive

| Cheadle Royal Business Park

| Cheadle

| Cheshire

| SK8 3TD

WAVERHEAD INVESTMENTS LIMITED (REGISTERED NUMBER: 04726536)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,315 |  | 2,273 |  |

Investments | 5 | 624,058 |  | - |  |

625,373 |  | 2,273 |  |

CURRENT ASSETS

Cash at bank | 143,497 |  | 788,730 |  |

CREDITORS

Amounts falling due within one year | 6 | 366,771 |  | 381,888 |  |

NET CURRENT (LIABILITIES)/ASSETS | (223,274 | ) | 406,842 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 402,099 |  | 409,115 |  |

PROVISIONS FOR LIABILITIES | 250 |  | 432 |  |

NET ASSETS | 401,849 |  | 408,683 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 30 |  | 30 |  |

Retained earnings | 401,819 |  | 408,653 |  |

SHAREHOLDERS' FUNDS | 401,849 |  | 408,683 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

WAVERHEAD INVESTMENTS LIMITED (REGISTERED NUMBER: 04726536)

BALANCE SHEET - continued

31 MARCH 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

Ms S J Walker - Director

WAVERHEAD INVESTMENTS LIMITED (REGISTERED NUMBER: 04726536)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Waverhead Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

| Turnover

| Turnover represents net rents from land and buildings.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

WAVERHEAD INVESTMENTS LIMITED (REGISTERED NUMBER: 04726536)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 7,458 |  |

| DEPRECIATION

| At 1 April 2024 | 5,185 |  |

| Charge for year | 958 |  |

| At 31 March 2025 | 6,143 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,315 |  |

| At 31 March 2024 | 2,273 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 624,058 |  |

| At 31 March 2025 | 624,058 |  |

| NET BOOK VALUE

| At 31 March 2025 | 624,058 |  |

WAVERHEAD INVESTMENTS LIMITED (REGISTERED NUMBER: 04726536)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 366,771 |  | 381,888 |  |

| Directors current accounts are interest free and repayable on demand.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 10 | Ordinary A | £1 | 10 |  | 10 |  |

| 10 | Ordinary B | £1 | 10 |  | 10 |  |

| 10 | Ordinary C | £1 | 10 |  | 10 |  |

30 |  | 30 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Ms S J Walker.