REGISTERED NUMBER: 08996309 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

BLUE WAVE (SOUTH WEST) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Kimitri

REGISTERED OFFICE:

York Hotel

1 - 3 St Margarets Terrace

Weston-super-Mare

North Somerset

BS23 1AH

REGISTERED NUMBER:

08996309 (England and Wales)

ACCOUNTANTS:

Peregrine Chartered Certified Accountants

Old Bank

The Triangle

Paulton

Bristol

BS39 7LE

FIXED ASSETS

Tangible assets

4

70,336

65,751

CURRENT ASSETS

Debtors

5

363,933

301,760

Cash at bank and in hand

18,714

33,177

382,647

334,937

CREDITORS

Amounts falling due within one year

6

414,419

362,208

NET CURRENT LIABILITIES

(31,772

)

(27,271

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,564

38,480

CREDITORS

Amounts falling due after more than one year

7

(19,400

)

(24,956

)

PROVISIONS FOR LIABILITIES

(13,360

)

(12,493

)

NET ASSETS

5,804

1,031

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,704

931

SHAREHOLDERS' FUNDS

5,804

1,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 October 2026 and were signed by:

C Kimitri - Director

1.	STATUTORY INFORMATION

Blue Wave (South West) Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on cost

Motor Vehicles

-

25% on reducing balance

Equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

71,486

21,421

51,925

2,302

147,134

Additions

3,709

12,000

-

1,464

17,173

At 30 November 2025

75,195

33,421

51,925

3,766

164,307

DEPRECIATION

At 1 December 2024

31,032

17,786

30,486

2,079

81,383

Charge for year

6,624

2,497

3,235

232

12,588

At 30 November 2025

37,656

20,283

33,721

2,311

93,971

NET BOOK VALUE

At 30 November 2025

37,539

13,138

18,204

1,455

70,336

At 30 November 2024

40,454

3,635

21,439

223

65,751

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,104

4,938

Other debtors

360,829

296,822

363,933

301,760

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,600

5,600

Trade creditors

79,566

59,768

Taxation and social security

145,127

103,342

Other creditors

184,126

193,498

414,419

362,208

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

19,400

24,956