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REGISTERED NUMBER: 14755764 (England and Wales)















WAVENSMERE B4 LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025






WAVENSMERE B4 LIMITED (REGISTERED NUMBER: 14755764)






Contents of the Financial Statements
for the Year Ended 31 December 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WAVENSMERE B4 LIMITED

Company Information
for the Year Ended 31 December 2025







DIRECTORS: R J Dickens
L Waines





REGISTERED OFFICE: 53 Calthorpe Road
Edgbaston
Birmingham
B15 1TH





REGISTERED NUMBER: 14755764 (England and Wales)





ACCOUNTANTS: BK Plus Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

WAVENSMERE B4 LIMITED (REGISTERED NUMBER: 14755764)

Balance Sheet
31 December 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Stocks 25,936,408 2,608,318
Debtors 4 610,615 100,190
Cash at bank 536,001 5,655,091
27,083,024 8,363,599
CREDITORS
Amounts falling due within one year 5 22,680,307 8,364,809
NET CURRENT ASSETS/(LIABILITIES) 4,402,717 (1,210 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,402,717

(1,210

)

CREDITORS
Amounts falling due after more than one
year

6

4,406,590

-
NET LIABILITIES (3,873 ) (1,210 )

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings (3,974 ) (1,311 )
(3,873 ) (1,210 )

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


WAVENSMERE B4 LIMITED (REGISTERED NUMBER: 14755764)

Notes to the Financial Statements
for the Year Ended 31 December 2025

1. STATUTORY INFORMATION

Wavensmere B4 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 610,615 100,190

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,448,403 579,302
Other creditors 21,231,904 7,785,507
22,680,307 8,364,809

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 4,406,590 -

7. RELATED PARTY DISCLOSURES

Wavensmere B4 Limited, B J D (GB) Limited, Laraz Services Limited and BA Solutions Derby (Jersey) Limited are related parties by virtue of the common control of the shareholders.

Included within other creditors is £7,082,666 (2024 - £7,752,291) due to these companies.