Wave Raised Flooring Consultancy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09214611

WAVE RAISED FLOORING CONSULTANCY LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

30 September 2025

WAVE RAISED FLOORING CONSULTANCY LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 September 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		5,991	7,048

CURRENT ASSETS

Stocks	62,000	23,335
Debtors	110,137	63,724
Cash at bank and in hand	17	61,497
	----------	----------
	172,154	148,556

CREDITORS: amounts falling due within one year	163,203		132,511
	----------		----------
NET CURRENT ASSETS		8,951	16,045
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		14,942	23,093

CREDITORS: amounts falling due after more than one year	2,790	4,822
	---------	---------
NET ASSETS	12,152	18,271
	---------	---------

CAPITAL AND RESERVES

Called up share capital	2	2
Profit and loss account	12,150	18,269
	---------	---------
SHAREHOLDERS FUNDS	12,152	18,271
	---------	---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements 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 abridged financial statements .

WAVE RAISED FLOORING CONSULTANCY LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

Mr A N Hudson
Director

Company registration number: 09214611

WAVE RAISED FLOORING CONSULTANCY LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 74 The Laurels, Manston Business Park, Manston, Minster, Kent, CT12 5NQ, United Kingdom.

2. STATEMENT OF COMPLIANCE

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of Preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Transition to FRS 102

The entity transitioned from previous UK GAAP to FRS 102 as at 1 October 2023. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 7.

Foreign Currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. TANGIBLE ASSETS

	£
Cost
At 1 October 2024 and 30 September 2025	14,014
	---------
Depreciation
At 1 October 2024	6,966
Charge for the year	1,057
	---------
At 30 September 2025	8,023
	---------
Carrying amount
At 30 September 2025	5,991
	---------
At 30 September 2024	7,048
	---------

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr A N Hudson	( 21,717)	( 3,426)	( 25,143)
	---------	-------	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr A N Hudson	( 18,664)	( 3,053)	( 21,717)
	---------	-------	---------

7. TRANSITION TO FRS 102

These are the first abridged financial statements that comply with FRS 102. The company transitioned to FRS 102 on 1 October 2023.

No transitional adjustments were required in equity or profit or loss for the year.