Registered number: SC746214

Waves Hearing Ltd.
Unaudited Financial Statements
for the year ended 31 October 2025

Statement of Financial Position

as at 31 October 2025

  2025
2024
   
££
 
££
Called up share capital not paid  
  -  
 
  -  
Fixed assets  
  23,606  
 
  19,534  
Current assets  
46,045    
 
19,177    
Prepayments and accrued income  
-    
 
-    
Creditors: amounts falling due within one year  
( 22,356 )  
 
( 17,055 )  
Net current assets (liabilities)  
  23,689  
 
  2,122  
Total assets less current liabilities  
  47,295  
 
  21,656  
Creditors: amounts falling due after more than one year  
  -  
 
  -  
Provisions for liabilities  
  -  
 
  -  
Accruals and deferred income  
  -  
 
  -  
Net assets  
  47,295  
 
  21,656  
   
Capital and reserves  
  47,295  
 
  21,656  

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Footnotes to the Statement of Financial Position

Donald Gordon

1. Arrangements not included in Statement of Financial Position

The company has not entered into any arrangements not shown on the Statement of Financial Position.

2. Average number of employees

The average number of employees in the period was 4.

3. Directors’ benefits: advances, credit and guarantees

The Director Donald Gordon, has no amount owing to the company at the opening or closing date of the Statement of Financial Position.

4. Guarantees, contingencies and other financial commitments

There are no guarantees, contingencies or other commitments not included in the financial statements.

Statutory Statements

In accordance with section 414(3) of the Companies Act 2006, these accounts have been prepared in accordance with the FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime for periods commencing on or after 1 January 2016. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

For the year ending 31/10/2025 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 directors acknowledge their responsibilities for complying with the requirements of Companies Act 2006 with respect to accounting records and the preparation of accounts

Company information

a) The company is registered in Scotland

b) Company registration number - SC746214

c) The company is a private company and is limited by shares

d) The company's registered office address is Technology House 9 Newton Place, Glasgow, G3 7PR, Scotland



Approved by the board of directors and signed on behalf of the board,

Waves Hearing Ltd.
Director Donald Gordon
Date of approval: 24/08/2026
The company was trading for the entire period 2024-11-01 2025-10-31 2025-10-31 Providing hearing healthcare services and hearing aid devices to private healthcare consumers. 2026-08-24 2026-08-24