2024-04-012025-03-312025-03-31false10915884POWERBASE CONSULTING 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POWERBASE CONSULTING LTD

Registered Number
10915884
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

POWERBASE CONSULTING LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

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 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets34,0424,287
4,0424,287
Current assets
Debtors412,43010,040
Cash at bank and on hand1,9425,480
14,37215,520
Creditors amounts falling due within one year5(633)(605)
Net current assets (liabilities)13,73914,915
Total assets less current liabilities17,78119,202
Net assets17,78119,202
Capital and reserves
Called up share capital200200
Profit and loss account17,58119,002
Shareholders' funds17,78119,202
The financial statements were approved and authorised for issue by the Director on 12 May 2025, 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 2025

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).
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 sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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
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

20252024
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 2412,87712,877
Additions1,4481,448
At 31 March 2514,32514,325
Depreciation and impairment
At 01 April 248,5908,590
Charge for year1,6931,693
At 31 March 2510,28310,283
Net book value
At 31 March 254,0424,042
At 31 March 244,2874,287
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables12,3889,665
Other debtors42375
Total12,43010,040
5.Creditors: amounts due within one year

2025

2024

££
Amounts owed to related parties40-
Taxation and social security-40
Accrued liabilities and deferred income593565
Total633605
6.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.