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Registered Number: 08728835
England and Wales
HINKWAVE LTD
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

HINKWAVE LTD Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,235 |  | 978
|  | 2,235 |  | 978
Current assets |  |  |
Debtors |  | 12,310 |  | 117
Cash at bank and in hand |  | 10,490 |  | 2,321
|  | 22,800 |  | 2,438
Creditors: amount falling due within one year |  | (12,444) |  | (2,130)
Net current assets |  | 10,356 |  | 308
Total assets less current liabilities |  | 12,591 |  | 1,286
Creditors: amount falling due after more than one year |  | (2,815) |  | (6,956)
Net assets |  | 9,776 |  | (5,670)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 9,676 |  | (5,770)
Shareholders' funds |  | 9,776 |  | (5,670)
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 12 June 2026 and were signed on its behalf by:
------------------------------- Ivaylo Hinkovski Director | ------------------------------- Vanya Tsarvulkova-Hinkovska Director
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HINKWAVE LTD Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information HINKWAVE LTD is a private company, limited by shares, registered in England and Wales, registration number 08728835, registration address 7 Founder Close, LONDON, E6 6FS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Equipment |  | Total
| £ |  | £
At 01 November 2024 | 2,886 |  | 2,886
Additions | 1,912 |  | 1,912
Disposals | - |  | -
At 31 October 2025 | 4,798 |  | 4,798
Depreciation
At 01 November 2024 | 1,908 |  | 1,908
Charge for year | 655 |  | 655
On disposals | - |  | -
At 31 October 2025 | 2,563 |  | 2,563
Net book values
Closing balance as at 31 October 2025 | 2,235 |  | 2,235
Opening balance as at 01 November 2024 | 978 |  | 978
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