IRIS Accounts Production v26.1.0.640 07746413 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07746413 2024-08-31 07746413 2025-08-31 07746413 2024-09-01 2025-08-31 07746413 2023-08-31 07746413 2023-09-01 2024-08-31 07746413 2024-08-31 07746413 ns15:EnglandWales 2024-09-01 2025-08-31 07746413 ns14:PoundSterling 2024-09-01 2025-08-31 07746413 ns10:Director1 2024-09-01 2025-08-31 07746413 ns10:Director2 2024-09-01 2025-08-31 07746413 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07746413 ns10:SmallEntities 2024-09-01 2025-08-31 07746413 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 07746413 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 07746413 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07746413 ns10:FullAccounts 2024-09-01 2025-08-31 07746413 ns10:CompanySecretary1 2024-09-01 2025-08-31 07746413 ns10:RegisteredOffice 2024-09-01 2025-08-31 07746413 ns5:CurrentFinancialInstruments 2025-08-31 07746413 ns5:CurrentFinancialInstruments 2024-08-31 07746413 ns5:Non-currentFinancialInstruments 2025-08-31 07746413 ns5:Non-currentFinancialInstruments 2024-08-31 07746413 ns5:ShareCapital 2025-08-31 07746413 ns5:ShareCapital 2024-08-31 07746413 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-08-31 07746413 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31 07746413 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 07746413 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 07746413 ns5:PlantMachinery 2024-09-01 2025-08-31 07746413 ns5:MotorVehicles 2024-09-01 2025-08-31 07746413 ns5:ComputerEquipment 2024-09-01 2025-08-31 07746413 ns5:LandBuildings 2024-08-31 07746413 ns5:PlantMachinery 2024-08-31 07746413 ns5:MotorVehicles 2024-08-31 07746413 ns5:ComputerEquipment 2024-08-31 07746413 ns5:LandBuildings 2024-09-01 2025-08-31 07746413 ns5:LandBuildings 2025-08-31 07746413 ns5:PlantMachinery 2025-08-31 07746413 ns5:MotorVehicles 2025-08-31 07746413 ns5:ComputerEquipment 2025-08-31 07746413 ns5:LandBuildings 2024-08-31 07746413 ns5:PlantMachinery 2024-08-31 07746413 ns5:MotorVehicles 2024-08-31 07746413 ns5:ComputerEquipment 2024-08-31 07746413 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 07746413 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 07746413 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31 07746413 ns10:Director1 1 2024-08-31 07746413 ns10:Director1 1 2023-08-31 07746413 ns10:Director1 1 2024-09-01 2025-08-31 07746413 ns10:Director1 1 2023-09-01 2024-08-31 07746413 ns10:Director1 1 2025-08-31 07746413 ns10:Director1 1 2024-08-31 07746413 2 ns10:Director2 2024-08-31 07746413 2 ns10:Director2 2023-08-31 07746413 2 ns10:Director2 2024-09-01 2025-08-31 07746413 2 ns10:Director2 2023-09-01 2024-08-31 07746413 2 ns10:Director2 2025-08-31 07746413 2 ns10:Director2 2024-08-31

REGISTERED NUMBER: 07746413 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Blue Wave Construction Limited

| Blue Wave Construction Limited (Registered number: 07746413) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Report of the Accountants | 7 |

| Blue Wave Construction Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | J N Swanston

| S Davey

| SECRETARY: | J N Swanston

| REGISTERED OFFICE: | Hillview

| 13 Caumont Close

| Uffculme

| Cullompton

| Devon

| EX15 3XY

| REGISTERED NUMBER: | 07746413 (England and Wales)

| ACCOUNTANTS: | A Plus Accountancy & Business Solutions Limited

| The Mount

| 21 High Street

| Wellington

| Somerset

| TA21 8QT

| Blue Wave Construction Limited (Registered number: 07746413) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 184,271 |  | 180,640 |  |

CURRENT ASSETS

Stocks | 1,000 |  | 23,744 |  |

Debtors | 5 | 1,242 |  | 945 |  |

2,242 |  | 24,689 |  |

CREDITORS

Amounts falling due within one year | 6 | 82,853 |  | 110,121 |  |

NET CURRENT LIABILITIES | (80,611 | ) | (85,432 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 103,660 |  | 95,208 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (26,318 | ) | (35,684 | ) |

PROVISIONS FOR LIABILITIES | (5,963 | ) | (5,013 | ) |

NET ASSETS | 71,379 |  | 54,511 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 8 | 31,383 |  | 26,383 |  |

Retained earnings | 39,896 |  | 28,028 |  |

SHAREHOLDERS' FUNDS | 71,379 |  | 54,511 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Blue Wave Construction Limited (Registered number: 07746413) |

Balance Sheet - continued

31 August 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

J N Swanston - Director

S Davey - Director

| Blue Wave Construction Limited (Registered number: 07746413) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Blue Wave Construction 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.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, 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.

| Tools & equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| Blue Wave Construction Limited (Registered number: 07746413) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Tools & |  | Motor |  | Computer |

| property |  | equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 September 2024 | 175,000 |  | 38,961 |  | 8,708 |  | 9,001 |  | 231,670 |  |

| Additions | - |  | 265 |  | - |  | - |  | 265 |  |

| Disposals | - |  | - |  | (8,708 | ) | - |  | (8,708 | ) |

| Revaluations | 5,000 |  | - |  | - |  | - |  | 5,000 |  |

| At 31 August 2025 | 180,000 |  | 39,226 |  | - |  | 9,001 |  | 228,227 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 34,259 |  | 8,499 |  | 8,272 |  | 51,030 |  |

| Charge for year | - |  | 1,243 |  | - |  | 182 |  | 1,425 |  |

| Eliminated on disposal | - |  | - |  | (8,499 | ) | - |  | (8,499 | ) |

| At 31 August 2025 | - |  | 35,502 |  | - |  | 8,454 |  | 43,956 |  |

| NET BOOK VALUE

| At 31 August 2025 | 180,000 |  | 3,724 |  | - |  | 547 |  | 184,271 |  |

| At 31 August 2024 | 175,000 |  | 4,702 |  | 209 |  | 729 |  | 180,640 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Freehold |  | Tools & |  | Motor |  | Computer |

| property |  | equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2020 | 148,617 |  | 36,499 |  | 8,708 |  | 8,851 |  | 202,675 |  |

| Valuation in 2021 | 21,383 |  | 748 |  | - |  | - |  | 22,131 |  |

| Valuation in 2022 | - |  | 404 |  | - |  | - |  | 404 |  |

| Valuation in 2023 | - |  | 481 |  | - |  | 150 |  | 631 |  |

| Valuation in 2024 | 5,000 |  | 829 |  | - |  | - |  | 5,829 |  |

| Valuation in 2025 | 5,000 |  | 265 |  | (8,708 | ) | - |  | (3,443 | ) |

180,000 |  | 39,226 |  | - |  | 9,001 |  | 228,227 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Other debtors | 1,242 |  | 945 |  |

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

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 19,036 |  | 20,445 |  |

| Trade creditors | 3,141 |  | 23,681 |  |

| Taxation and social security | 36,223 |  | 43,428 |  |

| Other creditors | 24,453 |  | 22,567 |  |

82,853 |  | 110,121 |  |

| Blue Wave Construction Limited (Registered number: 07746413) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | 26,318 |  | 35,684 |  |

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 September 2024 | 26,383 |  |

| Revaluation reserve | 5,000 |  |

| At 31 August 2025 | 31,383 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

| 31.8.25 |  | 31.8.24

£ | £ |

| J N Swanston

| Balance outstanding at start of year | (27 | ) | (322 | ) |

| Amounts advanced | 16,444 |  | 30,535 |  |

| Amounts repaid | (16,800 | ) | (30,240 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (383 | ) | (27 | ) |

| S Davey

| Balance outstanding at start of year | (12,406 | ) | (15,182 | ) |

| Amounts advanced | 15,860 |  | 33,016 |  |

| Amounts repaid | (16,800 | ) | (30,240 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (13,346 | ) | (12,406 | ) |

| Blue Wave Construction Limited |

Report of the Accountants to the Directors of

Blue Wave Construction Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................