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BASE52 LTD

Registered Number
04879721
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BASE52 LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Shah, Urvashi

Registered Address

Suite 9
30 Bancroft
Hitchin
SG5 1LE

Registered Number

04879721 (England and Wales)
BASE52 LTD
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets43,0834,456
3,0834,456
Current assets
Stocks55,8636,429
Debtors30,86134,281
Cash at bank and on hand97,01172,174
133,735112,884
Creditors amounts falling due within one year6(70,499)(54,843)
Net current assets (liabilities)63,23658,041
Total assets less current liabilities66,31962,497
Creditors amounts falling due after one year7(20,833)(30,833)
Provisions for liabilities8(1,307)(1,307)
Net assets44,17930,357
Capital and reserves
Called up share capital100100
Profit and loss account44,07930,257
Shareholders' funds44,17930,357
The financial statements were approved and authorised for issue by the Director on 31 January 2025, and are signed on its behalf by:
Shah, Urvashi
Director
Registered Company No. 04879721
BASE52 LTD
Notes to the Financial Statements
for the year ended 30 April 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Reducing balance (%)
Fixtures and fittings25
Office Equipment33
Stocks and work in progress
Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year77
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 231,8301,830
At 30 April 241,8301,830
Amortisation and impairment
At 01 May 231,8301,830
At 30 April 241,8301,830
Net book value
At 30 April 24--
At 30 April 23--
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 233,85316,77620,629
At 30 April 243,85316,77620,629
Depreciation and impairment
At 01 May 232,63613,53716,173
Charge for year3041,0691,373
At 30 April 242,94014,60617,546
Net book value
At 30 April 249132,1703,083
At 30 April 231,2173,2394,456
5.Stocks

2024

2023

££
Work in progress5,8636,429
Total5,8636,429
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables33,44328,329
Taxation and social security25,58816,892
Other creditors4,4584,313
Accrued liabilities and deferred income7,0105,309
Total70,49954,843
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,83330,833
Total20,83330,833
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,3071,307
Total1,3071,307
9.Related party transactions
The company's immediate and ultimate parent undertaking is 3E'S Accountants Group Limited. 3E'S Accountants Group Limited was incorporated in England. The ultimate controlling party is 3E'S Accountants Group Limited which controls 100% of the shares of Base52 Limited. Further, balance payable by 3E'S Accountants Group Limited to Base52 is £10,697 as on balance sheet date.