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REGISTERED NUMBER: 12563181 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BIOWAVE LIMITED

BIOWAVE LIMITED (REGISTERED NUMBER: 12563181)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

BIOWAVE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2024

| DIRECTOR: | S D Dechan

| REGISTERED OFFICE: | 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

| REGISTERED NUMBER: | 12563181 (England and Wales)

| ACCOUNTANTS: | MGR Weston Kay LLP

| Chartered Accountants

| 55 Loudoun Road

| St John's Wood

| London

| NW8 0DL

BIOWAVE LIMITED (REGISTERED NUMBER: 12563181)

BALANCE SHEET

30 JUNE 2024

| 30.6.24 |  | 30.6.23

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,840 |  | - |  |

CURRENT ASSETS

Stocks | 25,000 |  | - |  |

Debtors | 5 | 19,754 |  | 12,000 |  |

Cash at bank | 8,289 |  | 360 |  |

53,043 |  | 12,360 |  |

CREDITORS

Amounts falling due within one year | 6 | (356,702 | ) | (12,500 | ) |

NET CURRENT LIABILITIES | (303,659 | ) | (140 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (301,819 | ) | (140 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | (301,919 | ) | (240 | ) |

SHAREHOLDERS' FUNDS | (301,819 | ) | (140 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 January 2026 and were signed by:

S D Dechan - Director

BIOWAVE LIMITED (REGISTERED NUMBER: 12563181)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

1. | STATUTORY INFORMATION

| Biowave 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Going Concern

| The financial statements have been prepared on the going concern basis, as the director has confirmed that funds will continue to be made available to the company from related undertakings to enable it to meet its day to day commitments for the foreseeable future. The financial statements do not include any adjustments that might result from the withdrawal of this support and the director is of the opinion that the going concern basis is appropriate to the preparation of these financial statements.

| Turnover

| Turnover represents fees receivable for the provision of medical supplies, excluding discounts, value added tax and other sales taxes.

| 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 | - | 30% straight line

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

BIOWAVE LIMITED (REGISTERED NUMBER: 12563181)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2024

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| Additions | 2,298 |  |

| At 30 June 2024 | 2,298 |  |

| DEPRECIATION

| Charge for year | 458 |  |

| At 30 June 2024 | 458 |  |

| NET BOOK VALUE

| At 30 June 2024 | 1,840 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.24 |  | 30.6.23

£ | £ |

| Trade debtors | 13,141 |  | - |  |

| Other debtors | 6,613 |  | 12,000 |  |

19,754 |  | 12,000 |  |

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

| 30.6.24 |  | 30.6.23

£ | £ |

| Trade creditors | 26,337 |  | - |  |

| Amounts owed to related parties | 315,577 |  | - |  |

| Taxation and social security | 9,541 |  | - |  |

| Other creditors | 5,247 |  | 12,500 |  |

356,702 |  | 12,500 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.24 |  | 30.6.23

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |