Seventh Wave Marketing Limited 09081942 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is marketing consultants Digita Accounts Production Advanced 6.30.9574.0 true 09081942 2024-07-01 2025-06-30 09081942 2025-06-30 09081942 core:RetainedEarningsAccumulatedLosses 2025-06-30 09081942 core:ShareCapital 2025-06-30 09081942 core:CurrentFinancialInstruments 2025-06-30 09081942 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 09081942 bus:SmallEntities 2024-07-01 2025-06-30 09081942 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 09081942 bus:AbridgedAccounts 2024-07-01 2025-06-30 09081942 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09081942 bus:Director2 2024-07-01 2025-06-30 09081942 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09081942 countries:AllCountries 2024-07-01 2025-06-30 09081942 2023-07-01 2024-06-30 09081942 2024-06-30 09081942 core:RetainedEarningsAccumulatedLosses 2024-06-30 09081942 core:ShareCapital 2024-06-30 09081942 core:CurrentFinancialInstruments 2024-06-30 09081942 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 iso4217:GBP xbrli:pure

Registration number: 09081942

Seventh Wave Marketing Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 June 2025

Seventh Wave Marketing Limited

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 3

Seventh Wave Marketing Limited

(Registration number: 09081942)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | 12,391 | 12,729
Cash at bank and in hand |  | 23,851 | 17,239
|  | 36,242 | 29,968
Creditors: Amounts falling due within one year |  | (20,352) | (11,366)
Net assets |  | 15,890 | 18,602
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 15,790 | 18,502
Shareholders' funds |  | 15,890 | 18,602

For the financial year ending 30 June 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 23 December 2025 and signed on its behalf by:

......................................... Mrs R Brading Director

Seventh Wave Marketing Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The company is party to only the basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.

Seventh Wave Marketing Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).