Company registration number: 16190522
Annual report and unaudited financial statements
for the period ended 31 March 2026
for
Making Waves Swimming Limited
Pages for filing with the Registrar
Company registration number: 16190522
Making Waves Swimming Limited
Balance sheet
as at 31 March 2026
Note £ £
Fixed assets
Intangible assets 4 13,500
Tangible assets 5 675
14,175
Current assets
Debtors 6 10,078
Cash at bank and in hand 26,840
36,918
Creditors: amounts falling due within one year
7 (50,887)
Net current liabilities (13,969)
Total assets less current liabilities 206
NET ASSETS 206
Capital and reserves
Called up share capital 100
Profit and loss account 106
TOTAL EQUITY 206
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 16190522
Making Waves Swimming Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs A Herbert, Director
10 June 2026
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Making Waves Swimming Limited
Notes to the financial statements
for the period ended 31 March 2026
1 Company information
Making Waves Swimming Limited is a private company registered in England and Wales. Its registered number is 16190522. The company is limited by shares. Its registered office is 6 High Street, Wheathampstead, St. Albans, AL4 8AA.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Intangible Fixed Assets - 25% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Tangible Fixed Assets - 25% reducing balance
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Making Waves Swimming Limited
Notes to the financial statements - continued
for the period ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the period comprises current taxation. 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 taxation assets and liabilities are not discounted.
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.
3 Average number of employees
During the period the average number of employees was 28.
4 Intangible assets
Intangible Fixed Assets
£
Cost
Additions 18,000
At 31 March 2026 18,000
Amortisation
Charge for period 4,500
At 31 March 2026 4,500
Net book value
At 31 March 2026 13,500
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
Additions 900
At 31 March 2026 900
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Making Waves Swimming Limited
Notes to the financial statements - continued
for the period ended 31 March 2026
5 Tangible fixed assets - continued
Depreciation
Charge for period 225
At 31 March 2026 225
Net book value
At 31 March 2026 675
6 Debtors
£
Other debtors 10,078
7 Creditors: amounts falling due within one year
£
Bank loans and overdrafts 5,632
Other creditors 1,601
Taxation 8,555
Social security and other tax 15,327
Accruals and deferred income 19,772
50,887
8 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the period ended 31 March 2026.
£
A J Herbert
Amounts advanced 9,896
Balance outstanding at end of period 9,896
9 Dividends
Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.
10 Pension commitments
The company operates a defined contribution pension scheme for the Director and employees. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date, there were unpaid contributions of £30.
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