2023-04-012024-03-312024-03-31false10915884POWERBASE CONSULTING LTD2024-04-18iso4217:GBPxbrli:pure109158842023-04-01109158842024-03-31109158842023-04-012024-03-31109158842022-04-01109158842023-03-31109158842022-04-012023-03-3110915884bus:SmallEntities2023-04-012024-03-3110915884bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3110915884bus:FullAccounts2023-04-012024-03-3110915884bus:PrivateLimitedCompanyLtd2023-04-012024-03-3110915884core:WithinOneYear2024-03-3110915884core:AfterOneYear2024-03-3110915884core:WithinOneYear2023-03-3110915884core:AfterOneYear2023-03-3110915884core:ShareCapital2024-03-3110915884core:SharePremium2024-03-3110915884core:RevaluationReserve2024-03-3110915884core:OtherReservesSubtotal2024-03-3110915884core:RetainedEarningsAccumulatedLosses2024-03-3110915884core:ShareCapital2023-03-3110915884core:SharePremium2023-03-3110915884core:RevaluationReserve2023-03-3110915884core:OtherReservesSubtotal2023-03-3110915884core:RetainedEarningsAccumulatedLosses2023-03-3110915884core:LandBuildings2024-03-3110915884core:PlantMachinery2024-03-3110915884core:Vehicles2024-03-3110915884core:FurnitureFittings2024-03-3110915884core:OfficeEquipment2024-03-3110915884core:NetGoodwill2024-03-3110915884core:IntangibleAssetsOtherThanGoodwill2024-03-3110915884core:ListedExchangeTraded2024-03-3110915884core:UnlistedNon-exchangeTraded2024-03-3110915884core:LandBuildings2023-03-3110915884core:PlantMachinery2023-03-3110915884core:Vehicles2023-03-3110915884core:FurnitureFittings2023-03-3110915884core:OfficeEquipment2023-03-3110915884core:NetGoodwill2023-03-3110915884core:IntangibleAssetsOtherThanGoodwill2023-03-3110915884core:ListedExchangeTraded2023-03-3110915884core:UnlistedNon-exchangeTraded2023-03-3110915884core:LandBuildings2023-04-012024-03-3110915884core:PlantMachinery2023-04-012024-03-3110915884core:Vehicles2023-04-012024-03-3110915884core:FurnitureFittings2023-04-012024-03-3110915884core:OfficeEquipment2023-04-012024-03-3110915884core:NetGoodwill2023-04-012024-03-3110915884core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110915884core:ListedExchangeTraded2023-04-012024-03-3110915884core:UnlistedNon-exchangeTraded2023-04-012024-03-3110915884core:MoreThanFiveYears2023-04-012024-03-3110915884core:Non-currentFinancialInstruments2024-03-3110915884core:Non-currentFinancialInstruments2023-03-3110915884dpl:CostSales2023-04-012024-03-3110915884dpl:DistributionCosts2023-04-012024-03-3110915884core:LandBuildings2023-04-012024-03-3110915884core:PlantMachinery2023-04-012024-03-3110915884core:Vehicles2023-04-012024-03-3110915884core:FurnitureFittings2023-04-012024-03-3110915884core:OfficeEquipment2023-04-012024-03-3110915884dpl:AdministrativeExpenses2023-04-012024-03-3110915884core:NetGoodwill2023-04-012024-03-3110915884core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3110915884dpl:GroupUndertakings2023-04-012024-03-3110915884dpl:ParticipatingInterests2023-04-012024-03-3110915884dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3110915884core:ListedExchangeTraded2023-04-012024-03-3110915884dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3110915884core:UnlistedNon-exchangeTraded2023-04-012024-03-3110915884dpl:CostSales2022-04-012023-03-3110915884dpl:DistributionCosts2022-04-012023-03-3110915884core:LandBuildings2022-04-012023-03-3110915884core:PlantMachinery2022-04-012023-03-3110915884core:Vehicles2022-04-012023-03-3110915884core:FurnitureFittings2022-04-012023-03-3110915884core:OfficeEquipment2022-04-012023-03-3110915884dpl:AdministrativeExpenses2022-04-012023-03-3110915884core:NetGoodwill2022-04-012023-03-3110915884core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110915884dpl:GroupUndertakings2022-04-012023-03-3110915884dpl:ParticipatingInterests2022-04-012023-03-3110915884dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110915884core:ListedExchangeTraded2022-04-012023-03-3110915884dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110915884core:UnlistedNon-exchangeTraded2022-04-012023-03-3110915884core:NetGoodwill2024-03-3110915884core:IntangibleAssetsOtherThanGoodwill2024-03-3110915884core:LandBuildings2024-03-3110915884core:PlantMachinery2024-03-3110915884core:Vehicles2024-03-3110915884core:FurnitureFittings2024-03-3110915884core:OfficeEquipment2024-03-3110915884core:AfterOneYear2024-03-3110915884core:WithinOneYear2024-03-3110915884core:ListedExchangeTraded2024-03-3110915884core:UnlistedNon-exchangeTraded2024-03-3110915884core:ShareCapital2024-03-3110915884core:SharePremium2024-03-3110915884core:RevaluationReserve2024-03-3110915884core:OtherReservesSubtotal2024-03-3110915884core:RetainedEarningsAccumulatedLosses2024-03-3110915884core:NetGoodwill2023-03-3110915884core:IntangibleAssetsOtherThanGoodwill2023-03-3110915884core:LandBuildings2023-03-3110915884core:PlantMachinery2023-03-3110915884core:Vehicles2023-03-3110915884core:FurnitureFittings2023-03-3110915884core:OfficeEquipment2023-03-3110915884core:AfterOneYear2023-03-3110915884core:WithinOneYear2023-03-3110915884core:ListedExchange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POWERBASE CONSULTING LTD

Registered Number
10915884
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

POWERBASE CONSULTING LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

DENNY, Mark

Registered Address

Unit G21, The Avenues Eleventh Avenue North
Team Valley Trading Estate
Gateshead
NE11 0NJ

Registered Number

10915884 (England and Wales)
POWERBASE CONSULTING LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,2874,374
4,2874,374
Current assets
Debtors10,0408,136
Cash at bank and on hand5,4806,299
15,52014,435
Creditors amounts falling due within one year4(604)(593)
Net current assets (liabilities)14,91613,842
Total assets less current liabilities19,20318,216
Net assets19,20318,216
Capital and reserves
Called up share capital200200
Profit and loss account19,00318,016
Shareholders' funds19,20318,216
The financial statements were approved and authorised for issue by the Director on 18 April 2024, and are signed on its behalf by:
DENNY, Mark
Director
Registered Company No. 10915884
POWERBASE CONSULTING LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 2311,03811,038
Additions1,8391,839
At 31 March 2412,87712,877
Depreciation and impairment
At 01 April 236,6646,664
Charge for year1,9261,926
At 31 March 248,5908,590
Net book value
At 31 March 244,2874,287
At 31 March 234,3744,374
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security4040
Accrued liabilities and deferred income564553
Total604593
5.Provisions for liabilities
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.