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Company Registration No. 14925225 (England and Wales)
Wave Plate Sugar Co., Ltd Unaudited accounts for the year ended 30 June 2025
Wave Plate Sugar Co., Ltd Unaudited accounts Contents
Page
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Wave Plate Sugar Co., Ltd Company Information for the year ended 30 June 2025
Director
Tong Wang
Company Number
14925225 (England and Wales)
Registered Office
The Piccadilly Business Centre E05 Unit C Aldow Enterprise Park, Blackett Street Manchester Lancashire M12 6AE England
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Wave Plate Sugar Co., Ltd Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
1,416 
469 
Creditors: amounts falling due within one year
(440)
(90)
Net current assets
976 
379 
Net assets
976 
379 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
876 
279 
Shareholders' funds
976 
379 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 April 2026 and were signed on its behalf by
Tong Wang Director Company Registration No. 14925225
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Wave Plate Sugar Co., Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Wave Plate Sugar Co., Ltd is a private company, limited by shares, registered in England and Wales, registration number 14925225. The registered office is The Piccadilly Business Centre, E05 Unit C, Aldow Enterprise Park, Blackett Street, Manchester, Lancashire, M12 6AE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
140 
65 
Accruals
300 
25 
440 
90 
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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