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Black Wave Ltd

Registered Number
15785135
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2025

Black Wave Ltd
Company Information
for the period from 18 June 2024 to 30 June 2025

Director | Jordon Lewis

Registered Address | 86-90 Paul Street
| London
| EC2A 4NE

Registered Number | 15785135 (England and Wales)

Black Wave Ltd
Statement of Financial Position
30 June 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 19,500 |  |
Debtors | 4 | 3,680 |  |
Cash at bank and on hand |  | 1,007 |  |
|  | 24,187 |  |
Creditors amounts falling due within one year | 5 | (18,906) |  |
Net current assets (liabilities) |  |  |  | 5,281
Total assets less current liabilities |  |  |  | 5,281
Net assets |  |  |  | 5,281
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 1,000
Profit and loss account |  |  |  | 4,281
Shareholders' funds |  |  |  | 5,281

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 June 2026, and are signed on its behalf by:
Jordon Lewis Director Registered Company No. 15785135

Black Wave Ltd
Notes to the Financial Statements
for the period ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable.Turnover includes revenue earned from the sale of goods.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Stocks
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Finished goods | 19,500
| Total | 19,500

4. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 3,680
| Total | 3,680

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 17,717
| Taxation and social security | 1,122
| Accrued liabilities and deferred income | 67
| Total | 18,906