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Company registration number: SC215916
Wave Tek Limited
Unaudited filleted financial statements
30 September 2025
Wave Tek Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Wave Tek Limited
Directors and other information

| Director |
|  | Mr Barry Waddell
| Company number | SC215916
| Registered office | 26a Polwarth Gardens
|  | Edinburgh
|  | EH11 1LW
| Business address | The Green Barn
|  | Borthwick Mains
|  | Gorebridge
|  | EH23 4RA
| Accountants | Barrie Scott & Co.
|  | 30 Mid Street
|  | Bathgate
|  | West Lothian
|  | EH48 1PT

Wave Tek Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Wave Tek Limited
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Wave Tek Limited for the year ended 30 September 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.
This report is made solely to the director of Wave Tek Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Wave Tek Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/ documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wave Tek Limited and its director as a body for our work or for this report.
It is your duty to ensure that Wave Tek Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wave Tek Limited. You consider that Wave Tek 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 financial statements of Wave Tek 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 statutory financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
30 Mid Street
Bathgate
West Lothian
EH48 1PT
20 February 2026
Wave Tek Limited
Statement of financial position
30 September 2025

|  |  | 2025 |  |  | 2024 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 28,397 |  |  | 41,697
|  |  |  | _______ |  |  | _______
Current assets |  |  | 140,501 |  |  | 111,483 |
Prepayments and accrued income |  |  | 5,236 |  |  | 2,882 |
|  |  | _______ |  |  | _______ |
|  |  |  | 145,737 |  |  | 114,365
Creditors: amounts falling due within one year |  |  |  | ( 76,612) |  |  | ( 56,515)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 69,125 |  |  | 57,850
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 97,522 |  |  | 99,547
Creditors: amounts falling due after more than one year |  |  |  | ( 10,043) |  |  | ( 23,398)
Accruals and deferred income |  |  |  | ( 26,380) |  |  | ( 23,627)
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 61,099 |  |  | 52,522
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 61,099 |  |  | 52,522
|  |  |  | _______ |  |  | _______

Notes to the financial statements
Wave Tek Limited
Year ended 30 September 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 16 January 2026 , and are signed on behalf of the board by:
Mr Barry Waddell
Director
Company registration number: SC215916
The company is a private company limited by shares, registered in Scotland.