Company Registration No. 13693427 (England and Wales)
Second Wave Vintage Ltd
Unaudited accounts
for the year ended 31 March 2026
Second Wave Vintage Ltd
Unaudited accounts
Contents
Second Wave Vintage Ltd
Company Information
for the year ended 31 March 2026
Company Number
13693427 (England and Wales)
Registered Office
Willway Yard
Willway Street
Bristol
BS3 4BG
United Kingdom
Accountants
Belvedere Chartered Accountants
The Old Forge
136 Long Ashton Road
Bristol
BS41 9LS
Second Wave Vintage Ltd
Statement of financial position
as at 31 March 2026
Inventories
177,798
168,932
Cash at bank and in hand
154,496
94,845
Creditors: amounts falling due within one year
(70,408)
(61,388)
Net current assets
262,171
202,737
Net assets
262,345
202,969
Called up share capital
1
1
Profit and loss account
262,344
202,968
Shareholders' funds
262,345
202,969
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 August 2026 and were signed on its behalf by
Kieran Bradlaugh
Director
Company Registration No. 13693427
Second Wave Vintage Ltd
Notes to the Accounts
for the year ended 31 March 2026
Second Wave Vintage Ltd is a private company, limited by shares, registered in England and Wales, registration number 13693427. The registered office is Willway Yard, Willway Street, Bristol, BS3 4BG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Second Wave Vintage Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Accrued income and prepayments
285
311
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
35,942
23,710
Loans from directors
8,411
7,000
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).