WAVE DEVELOPMENTS DORSET LIMITED


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)

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.

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.