Alphawave Limited

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

Report to the directors on the preparation of the unaudited statutory accounts of Alphawave Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alphawave Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s 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://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Alphawave Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Alphawave Limited and state those matters that we have agreed to state to the directors of Alphawave Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alphawave Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Alphawave 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 or loss of Alphawave Limited . You consider that Alphawave 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 Alphawave 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 financial statements.

15/12/2025

Elsburys Ltd

ACCA

Suite 2, 1 Kings Road

Crowthorne

Berkshire

RG45 7BF

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Alphawave Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 03208589

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,319		6,128
Investments	5		737,742		719,418

			746,061		725,546
CURRENT ASSETS
Debtors	6	229,826		93,047
Cash at bank and in hand		432,252		402,740

		662,078		495,787
Creditors: Amounts Falling Due Within One Year	7	(148,984 )		(129,332 )

NET CURRENT ASSETS (LIABILITIES)			513,094		366,455

TOTAL ASSETS LESS CURRENT LIABILITIES			1,259,155		1,092,001

NET ASSETS			1,259,155		1,092,001

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,259,055		1,091,901

SHAREHOLDERS' FUNDS			1,259,155		1,092,001

For the year ending 31 March 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Lawrence

Director

15/12/2025

The notes on pages 3 to 5 form part of these financial statements.

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Alphawave Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Alphawave Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03208589 . The registered office is 13 Meadow View, Marlow, Buckinghamshire, SL7 3PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

- 33% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Alphawave Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	82,453
Additions	6,021

As at 31 March 2025	88,474

Depreciation
As at 1 April 2024	76,325
Provided during the period	3,830

As at 31 March 2025	80,155

Net Book Value
As at 31 March 2025	8,319

As at 1 April 2024	6,128

5. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2024	719,418
Fair value adjustments	18,324

As at 31 March 2025	737,742

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	737,742

As at 1 April 2024	719,418

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	229,392	93,047
Other debtors	434	-

	229,826	93,047

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Alphawave Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11	15
Other creditors	26,430	24,377
Taxation and social security	122,543	104,940

	148,984	129,332

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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