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Company Registration No. 5824272 (England and Wales)
Sine-Wave Services Limited Unaudited accounts for the year ended 31 August 2025
Sine-Wave Services Limited Unaudited accounts Contents
Page
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Sine-Wave Services Limited Company Information for the year ended 31 August 2025
Director
Brian Finch
Secretary
Jacqueline Lynn Hammond
Company Number
5824272 (England and Wales)
Registered Office
C/O Redbox Accountancy Limited New Mead Barn, Wickham Hall, Hadham Road Bishop's Stortford Hertfordshire CM23 1JG
Accountants
Redbox Accountancy Limited New Mead Barn Wickham Hall, Hadham Road Bishop's Stortford Hertfordshire CM23 1JG
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Sine-Wave Services Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,034 
5,466 
Investment property
463,473 
216,656 
468,507 
222,122 
Current assets
Debtors
348,402 
230,859 
Cash at bank and in hand
2,282,601 
2,003,081 
2,631,003 
2,233,940 
Creditors: amounts falling due within one year
(195,127)
(33,282)
Net current assets
2,435,876 
2,200,658 
Total assets less current liabilities
2,904,383 
2,422,780 
Creditors: amounts falling due after more than one year
400,150 
402,664 
Net assets
3,304,533 
2,825,444 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,304,531 
2,825,442 
Shareholders' funds
3,304,533 
2,825,444 
For the year ending 31 August 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 his 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 May 2026 and were signed on its behalf by
Brian Finch Director Company Registration No. 5824272
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Sine-Wave Services Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Sine-Wave Services Limited is a private company, limited by shares, registered in England and Wales, registration number 5824272. The registered office is C/O Redbox Accountancy Limited, New Mead Barn, Wickham Hall, Hadham Road, Bishop's Stortford, Hertfordshire, CM23 1JG.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Basis
Motor vehicles
25% Reducing Balance Basis
Computer equipment
25% Reducing Balance Basis
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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Sine-Wave Services Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
8,798 
44,748 
11,057 
64,603 
Additions
- 
- 
1,249 
1,249 
At 31 August 2025
8,798 
44,748 
12,306 
65,852 
Depreciation
At 1 September 2024
7,736 
41,898 
9,503 
59,137 
Charge for the year
265 
714 
702 
1,681 
At 31 August 2025
8,001 
42,612 
10,205 
60,818 
Net book value
At 31 August 2025
797 
2,136 
2,101 
5,034 
At 31 August 2024
1,062 
2,850 
1,554 
5,466 
5
Investment property
2025 
£ 
Fair value at 1 September 2024
216,656 
Additions
246,817 
At 31 August 2025
463,473 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
195,539 
77,996 
Other debtors
152,863 
152,863 
348,402 
230,859 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
18,884 
7,357 
Taxes and social security
176,243 
25,925 
195,127 
33,282 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
(400,150)
(402,664)
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Sine-Wave Services Limited Notes to the Accounts for the year ended 31 August 2025
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Brian Finch
Loan to director
402,664 
- 
2,514 
400,150 
402,664 
- 
2,514 
400,150 
11
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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