Company registration number SC273743 (Scotland)
UPWAVE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
UPWAVE LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
£
£
£
£
Fixed assets
382
-
0
Current assets
23,913
115,788
Creditors: amounts falling due within one year
(3,290)
(2,086)
Net current assets
20,623
113,702
Total assets less current liabilities
21,005
113,702
Net assets
21,005
113,702
Capital and reserves
21,005
113,702
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
2
2
2
Going Concern

The financial statements have been prepared on the going concern basis, assuming the company will continue operations. However, the company is in the process of winding up, expected to be completed by April 2026. Therefore, the going concern assumption is no longer applicable beyond the winding-up process, and the financial statements for the year ended 30 September 2025 do not reflect a going concern basis beyond this period.

Upwave Limited is a private company limited by shares incorporated in Scotland. The registered office is 37 Albyn Place, Aberdeen, United Kingdom, AB10 1JB.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

UPWAVE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 January 2026 and are signed on its behalf by:
A D Jeffreys
Director
Company registration number SC273743 (Scotland)
2025-09-30 2024-10-01 false false CCH Software CCH Accounts Production 2025.300 No description of principal activity A D Jeffreys H C Jeffreys H C Jeffreys false SC273743 2024-10-01 2025-09-30 SC273743 2025-09-30 SC273743 2024-09-30 SC273743 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 SC273743 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 SC273743 2023-10-01 2024-09-30 SC273743 bus:Director1 2024-10-01 2025-09-30 SC273743 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC273743 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC273743 bus:FRS102 2024-10-01 2025-09-30 SC273743 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC273743 bus:Director2 2024-10-01 2025-09-30 SC273743 bus:CompanySecretary1 2024-10-01 2025-09-30 SC273743 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP