2023-02-012024-01-312024-01-31false09381212BASAHO LTD2024-07-03iso4217:GBPxbrli:pure093812122023-02-01093812122024-01-31093812122023-02-012024-01-31093812122022-02-01093812122023-01-31093812122022-02-012023-01-3109381212bus:SmallEntities2023-02-012024-01-3109381212bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3109381212bus:FullAccounts2023-02-012024-01-3109381212bus:PrivateLimitedCompanyLtd2023-02-012024-01-3109381212core:WithinOneYear2024-01-3109381212core:AfterOneYear2024-01-3109381212core:WithinOneYear2023-01-3109381212core:AfterOneYear2023-01-3109381212core:ShareCapital2024-01-3109381212core:SharePremium2024-01-3109381212core:RevaluationReserve2024-01-3109381212core:OtherReservesSubtotal2024-01-3109381212core:RetainedEarningsAccumulatedLosses2024-01-3109381212core:ShareCapital2023-01-3109381212core:SharePremium2023-01-3109381212core:RevaluationReserve2023-01-3109381212core:OtherReservesSubtotal2023-01-3109381212core:RetainedEarningsAccumulatedLosses2023-01-3109381212core:LandBuildings2024-01-3109381212core:PlantMachinery2024-01-3109381212core:Vehicles2024-01-3109381212core:FurnitureFittings2024-01-3109381212core:OfficeEquipment2024-01-3109381212core:NetGoodwill2024-01-3109381212core:IntangibleAssetsOtherThanGoodwill2024-01-3109381212core:ListedExchangeTraded2024-01-3109381212core:UnlistedNon-exchangeTraded2024-01-3109381212core:LandBuildings2023-01-3109381212core:PlantMachinery2023-01-3109381212core:Vehicles2023-01-3109381212core:FurnitureFittings2023-01-3109381212core:OfficeEquipment2023-01-3109381212core:NetGoodwill2023-01-3109381212core:IntangibleAssetsOtherThanGoodwill2023-01-3109381212core:ListedExchangeTraded2023-01-3109381212core:UnlistedNon-exchangeTraded2023-01-3109381212core:LandBuildings2023-02-012024-01-3109381212core:PlantMachinery2023-02-012024-01-3109381212core:Vehicles2023-02-012024-01-3109381212core:FurnitureFittings2023-02-012024-01-3109381212core:OfficeEquipment2023-02-012024-01-3109381212core:NetGoodwill2023-02-012024-01-3109381212core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109381212core:ListedExchangeTraded2023-02-012024-01-3109381212core:UnlistedNon-exchangeTraded2023-02-012024-01-3109381212core:MoreThanFiveYears2023-02-012024-01-3109381212core:Non-currentFinancialInstruments2024-01-3109381212core:Non-currentFinancialInstruments2023-01-3109381212dpl:CostSales2023-02-012024-01-3109381212dpl:DistributionCosts2023-02-012024-01-3109381212core:LandBuildings2023-02-012024-01-3109381212core:PlantMachinery2023-02-012024-01-3109381212core:Vehicles2023-02-012024-01-3109381212core:FurnitureFittings2023-02-012024-01-3109381212core:OfficeEquipment2023-02-012024-01-3109381212dpl:AdministrativeExpenses2023-02-012024-01-3109381212core:NetGoodwill2023-02-012024-01-3109381212core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3109381212dpl:GroupUndertakings2023-02-012024-01-3109381212dpl:ParticipatingInterests2023-02-012024-01-3109381212dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3109381212core:ListedExchangeTraded2023-02-012024-01-3109381212dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3109381212core:UnlistedNon-exchangeTraded2023-02-012024-01-3109381212dpl:CostSales2022-02-012023-01-3109381212dpl:DistributionCosts2022-02-012023-01-3109381212core:LandBuildings2022-02-012023-01-3109381212core:PlantMachinery2022-02-012023-01-3109381212core:Vehicles2022-02-012023-01-3109381212core:FurnitureFittings2022-02-012023-01-3109381212core:OfficeEquipment2022-02-012023-01-3109381212dpl:AdministrativeExpenses2022-02-012023-01-3109381212core:NetGoodwill2022-02-012023-01-3109381212core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3109381212dpl:GroupUndertakings2022-02-012023-01-3109381212dpl:ParticipatingInterests2022-02-012023-01-3109381212dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3109381212core:ListedExchangeTraded2022-02-012023-01-3109381212dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3109381212core:UnlistedNon-exchangeTraded2022-02-012023-01-3109381212core:NetGoodwill2024-01-3109381212core:IntangibleAssetsOtherThanGoodwill2024-01-3109381212core:LandBuildings2024-01-3109381212core:PlantMachinery2024-01-3109381212core:Vehicles2024-01-3109381212core:FurnitureFittings2024-01-3109381212core:OfficeEquipment2024-01-3109381212core:AfterOneYear2024-01-3109381212core:WithinOneYear2024-01-3109381212core:ListedExchangeTraded2024-01-3109381212core:UnlistedNon-exchangeTraded2024-01-3109381212core:ShareCapital2024-01-3109381212core:SharePremium2024-01-3109381212core:RevaluationReserve2024-01-3109381212core:OtherReservesSubtotal2024-01-3109381212core:RetainedEarningsAccumulatedLosses2024-01-3109381212core:NetGoodwill2023-01-3109381212core:IntangibleAssetsOtherThanGoodwill2023-01-3109381212core:LandBuildings2023-01-3109381212core:PlantMachinery2023-01-3109381212core:Vehicles2023-01-3109381212core:FurnitureFittings2023-01-3109381212core:OfficeEquipment2023-01-3109381212core:AfterOneYear2023-01-3109381212core:WithinOneYear2023-01-3109381212core:ListedExchange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BASAHO LTD

Registered Number
09381212
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BASAHO LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

SHAHANI, Tarun

Registered Address

86-90 Paul Street
London
EC2A 4NE

Registered Number

09381212 (England and Wales)
BASAHO LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets39431,378
Tangible assets41,60022
2,5431,400
Current assets
Stocks594,44957,078
Debtors617,93314,156
Current asset investments1,9841,984
Cash at bank and on hand28,39340,126
142,759113,344
Creditors amounts falling due within one year7(73,743)(43,119)
Net current assets (liabilities)69,01670,225
Total assets less current liabilities71,55971,625
Creditors amounts falling due after one year8(19,355)(22,984)
Net assets52,20448,641
Capital and reserves
Called up share capital101101
Profit and loss account52,10348,540
Shareholders' funds52,20448,641
The financial statements were approved and authorised for issue by the Director on 3 July 2024, and are signed on its behalf by:
SHAHANI, Tarun
Director
Registered Company No. 09381212
BASAHO LTD
Notes to the Financial Statements
for the year ended 31 January 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
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. Trademarks are being amortised evenly over their estimated useful life of 5 years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 February 232,1752,175
At 31 January 242,1752,175
Amortisation and impairment
At 01 February 23797797
Charge for year435435
At 31 January 241,2321,232
Net book value
At 31 January 24943943
At 31 January 231,3781,378
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 February 23833833
Additions2,1262,126
At 31 January 242,9592,959
Depreciation and impairment
At 01 February 23811811
Charge for year548548
At 31 January 241,3591,359
Net book value
At 31 January 241,6001,600
At 31 January 232222
5.Stocks

2024

2023

££
Finished goods94,44957,078
Total94,44957,078
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables17,93314,156
Total17,93314,156
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-202
Bank borrowings and overdrafts3,6293,629
Taxation and social security14,11311,719
Other creditors56,00127,569
Total73,74343,119
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.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts19,35522,984
Total19,35522,984