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REGISTERED NUMBER: 03850999 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Ebase Technology Limited

Ebase Technology Limited (Registered number: 03850999)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Ebase Technology Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: D Rawlins
J P Rickard
S J Bird
A C Starling





SECRETARY: D Rawlins





REGISTERED OFFICE: The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS





REGISTERED NUMBER: 03850999 (England and Wales)





ACCOUNTANTS: GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS

Ebase Technology Limited (Registered number: 03850999)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,798,179 1,901,216
Tangible assets 5 1,252 15,067
1,799,431 1,916,283

CURRENT ASSETS
Debtors 6 187,123 65,949
Cash at bank and in hand 1,264 24,308
188,387 90,257
CREDITORS
Amounts falling due within one year 7 782,047 541,688
NET CURRENT LIABILITIES (593,660 ) (451,431 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,205,771 1,464,852

CREDITORS
Amounts falling due after more than one year 8 (29,167 ) (112,084 )

PROVISIONS FOR LIABILITIES (313 ) (3,766 )
NET ASSETS 1,176,291 1,349,002

CAPITAL AND RESERVES
Called up share capital 123 123
Share premium 705,666 705,666
Capital redemption reserve 3 3
Retained earnings 470,499 643,210
SHAREHOLDERS' FUNDS 1,176,291 1,349,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Ebase Technology Limited (Registered number: 03850999)

Statement of Financial Position - continued
30 September 2024


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 Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:





D Rawlins - Director


Ebase Technology Limited (Registered number: 03850999)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Ebase Technology Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

There were no material departures from that standard.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from the sale of software licences is recognised in reference to the period the aforementioned licence relates to.

Revenue from the provision of consulting, training and project services is invoiced and recognised in the period the service is carried out.

Tangible fixed assets
Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

- Fixtures and fittings - 15% on cost
- Computer equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are charged to profit and loss in the period to which they relate.

Development costs
Development costs are written off in the year in which they are incurred, unless the directors are satisfied as to the technical, commercial and financial viability of the individual projects. In this situation, the expenditure is deferred and amortised over seven years, the period during which the company is expected to benefit.

Ebase Technology Limited (Registered number: 03850999)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 October 2023 7,168,684
Additions 456,049
At 30 September 2024 7,624,733
AMORTISATION
At 1 October 2023 5,267,468
Amortisation for year 559,086
At 30 September 2024 5,826,554
NET BOOK VALUE
At 30 September 2024 1,798,179
At 30 September 2023 1,901,216

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 49,228 16,533 65,761
DEPRECIATION
At 1 October 2023 34,161 16,533 50,694
Charge for year 13,815 - 13,815
At 30 September 2024 47,976 16,533 64,509
NET BOOK VALUE
At 30 September 2024 1,252 - 1,252
At 30 September 2023 15,067 - 15,067

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 67,638 22,826
Tax 117,169 40,805
Prepayments 2,316 2,318
187,123 65,949

Ebase Technology Limited (Registered number: 03850999)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 53,284 48,763
Other loans 22,917 25,000
Trade creditors 766 15,370
Social security and other taxes 32,967 13,883
VAT 27,001 18,249
Other creditors 6,020 4,902
Directors' current accounts 107,180 124,954
Prepaid income 507,327 265,131
Accrued expenses 24,585 25,436
782,047 541,688

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-5 years - 57,917
Other loans - 1-5 years 29,167 54,167
29,167 112,084

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 53,284 106,680
Other loans 52,084 79,167
105,368 185,847

Mortgage debenture dated 2 April 2007 over fixed and floating assets given by the company to National Westminster Bank PLC.

Fixed and floating charge dated 27 October 2022 over all the property and undertaking of the company, given by the company to Fe Loan Management Limited.

10. RELATED PARTY DISCLOSURES

The amount outstanding at the year-end due to Mr D Rawlins was £65,598 (September 2023 - £84,356).

The amount outstanding at the year-end due to Mr J Rickard was £40,882 (September 2023 £40,598).

The amount outstanding at the year-end due to Mr A Starling was £300 (September 2023 £Nil).

The amount outstanding at the year-end due to Mr S Bird was £400 (September 2023 £Nil).

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ebase Technology Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ebase Technology Limited for the year ended 30 September 2024 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ebase Technology Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ebase Technology Limited and state those matters that we have agreed to state to the Board of Directors of Ebase Technology Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ebase Technology Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ebase Technology Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ebase Technology Limited. You consider that Ebase Technology Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ebase Technology Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






GREGORY WILDMAN
The Granary
Crowhill Farm
Ravensden Road
Wilden
Bedfordshire
MK44 2QS


29 October 2024