ACCOUNTS - Final Accounts preparation

Registered number: 05103903

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2026

	BIRDWAVE CONSULTANCY LIMITED


BIRDWAVE CONSULTANCY LIMITED REGISTERED NUMBER:05103903

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	134		81
Cash at bank and in hand	6	1,799		752
		1,933		833
Creditors: amounts falling due within one year	7	(50,683)		(46,924)
Net current liabilities			(48,750)		(46,091)
Total assets less current liabilities			(48,750)		(46,091)

Net liabilities			(48,750)		(46,091)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(48,752)	(46,093)
	(48,750)	(46,091)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 31 July 2026.

M M Yunus

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


BIRDWAVE CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:

19 Capesthorne Road
Wilmslow
Cheshie
SK9 6LU
England

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

At the balance sheet date, the company had net current liabilities. The company has received assurances from the directors that they will continue to give financial support to the company for the foreseeable future and for a period not less than 12 months from the date of signing these financial statements.

On this basis, the directors considers it appropriate to prepare the accounts on the going concern basis. However, should the financial support mentioned above not be forthcoming the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be be necessary should this basis not continue to be appropriate.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

Page 2


BIRDWAVE CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

Page 3


BIRDWAVE CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 May 2025	1,894
	At 30 April 2026	1,894
	Depreciation
	At 1 May 2025	1,894
	At 30 April 2026	1,894
	Net book value
	At 30 April 2026	-
	At 30 April 2025	-

Debtors

					2026	2025
					£	£


Trade debtors	134	81
	134	81

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	1,799	752
	1,799	752

Page 4


BIRDWAVE CONSULTANCY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	573	127
Other creditors	50,110	46,797
	50,683	46,924

Page 5