2024-07-01 2025-06-30 2025-06-30 false 12689221 WAVE DEVELOPMENTS DORSET LIMITED 2026-06-22 43290 false iso4217:GBP xbrli:pure 12689221 2024-06-30 12689221 2025-06-30 12689221 2024-07-01 2025-06-30 12689221 2023-06-30 12689221 2024-06-30 12689221 2023-07-01 2024-06-30 12689221 bus:SmallEntities 2024-07-01 2025-06-30 12689221 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12689221 bus:FullAccounts 2024-07-01 2025-06-30 12689221 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12689221 core:WithinOneYear 2025-06-30 12689221 core:AfterOneYear 2025-06-30 12689221 core:WithinOneYear 2024-06-30 12689221 core:AfterOneYear 2024-06-30 12689221 core:ShareCapital 2025-06-30 12689221 core:SharePremium 2025-06-30 12689221 core:RevaluationReserve 2025-06-30 12689221 core:OtherReservesSubtotal 2025-06-30 12689221 core:RetainedEarningsAccumulatedLosses 2025-06-30 12689221 core:ShareCapital 2024-06-30 12689221 core:SharePremium 2024-06-30 12689221 core:RevaluationReserve 2024-06-30 12689221 core:OtherReservesSubtotal 2024-06-30 12689221 core:RetainedEarningsAccumulatedLosses 2024-06-30 12689221 core:LandBuildings 2025-06-30 12689221 core:PlantMachinery 2025-06-30 12689221 core:Vehicles 2025-06-30 12689221 core:FurnitureFittings 2025-06-30 12689221 core:OfficeEquipment 2025-06-30 12689221 core:NetGoodwill 2025-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 12689221 core:ListedExchangeTraded 2025-06-30 12689221 core:UnlistedNon-exchangeTraded 2025-06-30 12689221 core:LandBuildings 2024-06-30 12689221 core:PlantMachinery 2024-06-30 12689221 core:Vehicles 2024-06-30 12689221 core:FurnitureFittings 2024-06-30 12689221 core:OfficeEquipment 2024-06-30 12689221 core:NetGoodwill 2024-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 12689221 core:ListedExchangeTraded 2024-06-30 12689221 core:UnlistedNon-exchangeTraded 2024-06-30 12689221 core:LandBuildings 2024-07-01 2025-06-30 12689221 core:PlantMachinery 2024-07-01 2025-06-30 12689221 core:Vehicles 2024-07-01 2025-06-30 12689221 core:FurnitureFittings 2024-07-01 2025-06-30 12689221 core:OfficeEquipment 2024-07-01 2025-06-30 12689221 core:NetGoodwill 2024-07-01 2025-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 12689221 core:ListedExchangeTraded 2024-07-01 2025-06-30 12689221 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 12689221 core:MoreThanFiveYears 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments 2025-06-30 12689221 core:Non-currentFinancialInstruments 2024-06-30 12689221 dpl:CostSales 2024-07-01 2025-06-30 12689221 dpl:DistributionCosts 2024-07-01 2025-06-30 12689221 core:LandBuildings 2024-07-01 2025-06-30 12689221 core:PlantMachinery 2024-07-01 2025-06-30 12689221 core:Vehicles 2024-07-01 2025-06-30 12689221 core:FurnitureFittings 2024-07-01 2025-06-30 12689221 core:OfficeEquipment 2024-07-01 2025-06-30 12689221 dpl:AdministrativeExpenses 2024-07-01 2025-06-30 12689221 core:NetGoodwill 2024-07-01 2025-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 12689221 dpl:GroupUndertakings 2024-07-01 2025-06-30 12689221 dpl:ParticipatingInterests 2024-07-01 2025-06-30 12689221 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 12689221 core:ListedExchangeTraded 2024-07-01 2025-06-30 12689221 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 12689221 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 12689221 dpl:CostSales 2023-07-01 2024-06-30 12689221 dpl:DistributionCosts 2023-07-01 2024-06-30 12689221 core:LandBuildings 2023-07-01 2024-06-30 12689221 core:PlantMachinery 2023-07-01 2024-06-30 12689221 core:Vehicles 2023-07-01 2024-06-30 12689221 core:FurnitureFittings 2023-07-01 2024-06-30 12689221 core:OfficeEquipment 2023-07-01 2024-06-30 12689221 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 12689221 core:NetGoodwill 2023-07-01 2024-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 12689221 dpl:GroupUndertakings 2023-07-01 2024-06-30 12689221 dpl:ParticipatingInterests 2023-07-01 2024-06-30 12689221 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 12689221 core:ListedExchangeTraded 2023-07-01 2024-06-30 12689221 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 12689221 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 12689221 core:NetGoodwill 2025-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 12689221 core:LandBuildings 2025-06-30 12689221 core:PlantMachinery 2025-06-30 12689221 core:Vehicles 2025-06-30 12689221 core:FurnitureFittings 2025-06-30 12689221 core:OfficeEquipment 2025-06-30 12689221 core:AfterOneYear 2025-06-30 12689221 core:WithinOneYear 2025-06-30 12689221 core:ListedExchangeTraded 2025-06-30 12689221 core:UnlistedNon-exchangeTraded 2025-06-30 12689221 core:ShareCapital 2025-06-30 12689221 core:SharePremium 2025-06-30 12689221 core:RevaluationReserve 2025-06-30 12689221 core:OtherReservesSubtotal 2025-06-30 12689221 core:RetainedEarningsAccumulatedLosses 2025-06-30 12689221 core:NetGoodwill 2024-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 12689221 core:LandBuildings 2024-06-30 12689221 core:PlantMachinery 2024-06-30 12689221 core:Vehicles 2024-06-30 12689221 core:FurnitureFittings 2024-06-30 12689221 core:OfficeEquipment 2024-06-30 12689221 core:AfterOneYear 2024-06-30 12689221 core:WithinOneYear 2024-06-30 12689221 core:ListedExchangeTraded 2024-06-30 12689221 core:UnlistedNon-exchangeTraded 2024-06-30 12689221 core:ShareCapital 2024-06-30 12689221 core:SharePremium 2024-06-30 12689221 core:RevaluationReserve 2024-06-30 12689221 core:OtherReservesSubtotal 2024-06-30 12689221 core:RetainedEarningsAccumulatedLosses 2024-06-30 12689221 core:NetGoodwill 2023-06-30 12689221 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 12689221 core:LandBuildings 2023-06-30 12689221 core:PlantMachinery 2023-06-30 12689221 core:Vehicles 2023-06-30 12689221 core:FurnitureFittings 2023-06-30 12689221 core:OfficeEquipment 2023-06-30 12689221 core:AfterOneYear 2023-06-30 12689221 core:WithinOneYear 2023-06-30 12689221 core:ListedExchangeTraded 2023-06-30 12689221 core:UnlistedNon-exchangeTraded 2023-06-30 12689221 core:ShareCapital 2023-06-30 12689221 core:SharePremium 2023-06-30 12689221 core:RevaluationReserve 2023-06-30 12689221 core:OtherReservesSubtotal 2023-06-30 12689221 core:RetainedEarningsAccumulatedLosses 2023-06-30 12689221 core:AfterOneYear 2024-07-01 2025-06-30 12689221 core:WithinOneYear 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-01 2025-06-30 12689221 core:Non-currentFinancialInstruments core:CostValuation 2025-06-30 12689221 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-06-30 12689221 core:Non-currentFinancialInstruments core:CostValuation 2024-06-30 12689221 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-30 12689221 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-30 12689221 bus:Director1 2024-07-01 2025-06-30 12689221 bus:Director2 2024-07-01 2025-06-30

WAVE DEVELOPMENTS DORSET LIMITED

Registered Number
12689221
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

WAVE DEVELOPMENTS DORSET LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | W J Da Silva
| T Plowman

Registered Address | C/O Bulpitt Crocker Taxation Limited Tayfield House
| 38 Poole Road
| Westbourne
| BH4 9DW

Registered Number | 12689221 (England and Wales)

WAVE DEVELOPMENTS DORSET LIMITED
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 130,294 |  |  |  | 173,726
|  |  |  | 130,294 |  |  |  | 173,726
Current assets |  |  |  |  |  |  |  |
Debtors |  | 180,702 |  |  |  | 322,439 |  |
Cash at bank and on hand |  | 34,341 |  |  |  | 36 |  |
|  | 215,043 |  |  |  | 322,475 |  |
Creditors amounts falling due within one year | 4 | (209,584) |  |  |  | (214,459) |  |
Net current assets (liabilities) |  |  |  | 5,459 |  |  |  | 108,016
Total assets less current liabilities |  |  |  | 135,753 |  |  |  | 281,742
Creditors amounts falling due after one year | 5 |  |  | (157,501) |  |  |  | (189,197)
Net assets |  |  |  | (21,748) |  |  |  | 92,545
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (21,848) |  |  |  | 92,445
Shareholders' funds |  |  |  | (21,748) |  |  |  | 92,545

- 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 Directors acknowledge 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 Board of Directors on 22 June 2026, and are signed on its behalf by:
T Plowman Director
W J Da Silva Director Registered Company No. 12689221

WAVE DEVELOPMENTS DORSET LIMITED
Notes to the Financial Statements
for the year 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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).

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25

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

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 16,691 |  | 209,892 |  | 226,583
| At 30 June 25 | 16,691 |  | 209,892 |  | 226,583
| Depreciation and impairment
| At 01 July 24 | 8,795 |  | 44,062 |  | 52,857
| Charge for year | 1,974 |  | 41,458 |  | 43,432
| At 30 June 25 | 10,769 |  | 85,520 |  | 96,289
| Net book value
| At 30 June 25 | 5,922 |  | 124,372 |  | 130,294
| At 30 June 24 | 7,896 |  | 165,830 |  | 173,726

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 157,758 |  | 142,465
| Bank borrowings and overdrafts | 14,925 |  | 27,233
| Taxation and social security | 36,901 |  | 40,926
| Accrued liabilities and deferred income | - |  | 3,835
| Total | 209,584 |  | 214,459

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 157,501 |  | 189,197
| Total | 157,501 |  | 189,197

| Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.