REGISTERED NUMBER: 14620676 (England and Wales)

WAVENSMERE D3 LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J Dickens

L Waines

REGISTERED OFFICE:

53 Calthorpe Road

Edgbaston

Birmingham

B15 1TH

REGISTERED NUMBER:

14620676 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

CURRENT ASSETS

Stocks

1,643,376

1,285,942

Debtors

4

3,908

178,736

Cash at bank

23,028

39,211

1,670,312

1,503,889

CREDITORS

Amounts falling due within one year

5

1,672,691

1,509,429

NET CURRENT LIABILITIES

(2,379

)

(5,540

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,379

)

(5,540

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,479

)

(5,640

)

(2,379

)

(5,540

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

R J Dickens - Director

1.	STATUTORY INFORMATION

Wavensmere D3 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,908

178,736

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,765

13,453

Other creditors

1,665,926

1,495,976

1,672,691

1,509,429

6.	RELATED PARTY DISCLOSURES

Wavensmere D3 Limited, B J D (GB) Limited, Laith Waines and BA Solutions Derby (Jersey) Limited are related parties by virtue of the common control of the shareholders.

Included within other creditors is £1,664,976 (2024 - £1,494,976) due to these companies.

7.	POST BALANCE SHEET EVENTS

Subsequent to the year end, C shares invested in the company have been transferred to another entity at cost. This transaction is considered a non-adjusting post balance sheet event and has not been reflected in these financial statements