Silverfin false false 30/09/2024 01/10/2023 30/09/2024 P Wolfe 08/08/2011 23 June 2025 The principal activity of the company during the year was to provide music tuition online. 07732973 2024-09-30 07732973 bus:Director1 2024-09-30 07732973 2023-09-30 07732973 core:CurrentFinancialInstruments 2024-09-30 07732973 core:CurrentFinancialInstruments 2023-09-30 07732973 core:Non-currentFinancialInstruments 2024-09-30 07732973 core:Non-currentFinancialInstruments 2023-09-30 07732973 core:ShareCapital 2024-09-30 07732973 core:ShareCapital 2023-09-30 07732973 core:RetainedEarningsAccumulatedLosses 2024-09-30 07732973 core:RetainedEarningsAccumulatedLosses 2023-09-30 07732973 core:FurnitureFittings 2023-09-30 07732973 core:ComputerEquipment 2023-09-30 07732973 core:FurnitureFittings 2024-09-30 07732973 core:ComputerEquipment 2024-09-30 07732973 bus:OrdinaryShareClass1 2024-09-30 07732973 2023-10-01 2024-09-30 07732973 bus:FilletedAccounts 2023-10-01 2024-09-30 07732973 bus:SmallEntities 2023-10-01 2024-09-30 07732973 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 07732973 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07732973 bus:Director1 2023-10-01 2024-09-30 07732973 core:FurnitureFittings core:TopRangeValue 2023-10-01 2024-09-30 07732973 core:ComputerEquipment core:TopRangeValue 2023-10-01 2024-09-30 07732973 2022-10-01 2023-09-30 07732973 core:FurnitureFittings 2023-10-01 2024-09-30 07732973 core:ComputerEquipment 2023-10-01 2024-09-30 07732973 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 07732973 bus:OrdinaryShareClass1 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 07732973 (England and Wales)

HOW TO PLAY BASS DOT COM LTD

Unaudited Financial Statements
For the financial year ended 30 September 2024
Pages for filing with the registrar

HOW TO PLAY BASS DOT COM LTD

Unaudited Financial Statements

For the financial year ended 30 September 2024

Contents

HOW TO PLAY BASS DOT COM LTD

STATEMENT OF FINANCIAL POSITION

As at 30 September 2024
HOW TO PLAY BASS DOT COM LTD

STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 291 0
291 0
Current assets
Debtors 4 27,709 34,835
Cash at bank and in hand 311 504
28,020 35,339
Creditors: amounts falling due within one year 5 ( 23,242) ( 32,744)
Net current assets 4,778 2,595
Total assets less current liabilities 5,069 2,595
Creditors: amounts falling due after more than one year 6 ( 5,067) ( 2,528)
Net assets 2 67
Capital and reserves
Called-up share capital 7 1 1
Profit and loss account 1 66
Total shareholder's funds 2 67

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of How To Play Bass Dot Com Ltd (registered number: 07732973) were approved and authorised for issue by the Director on 23 June 2025. They were signed on its behalf by:

P Wolfe
Director
HOW TO PLAY BASS DOT COM LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
HOW TO PLAY BASS DOT COM LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

How To Play Bass Dot Com Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 126 London Road, Cheltenham, GL52 6HJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings 5 years straight line
Computer equipment 5 years straight line
Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 2

3. Tangible assets

Fixtures and fittings Computer equipment Total
£ £ £
Cost
At 01 October 2023 3,344 1,829 5,173
Additions 0 349 349
At 30 September 2024 3,344 2,178 5,522
Accumulated depreciation
At 01 October 2023 3,344 1,829 5,173
Charge for the financial year 0 58 58
At 30 September 2024 3,344 1,887 5,231
Net book value
At 30 September 2024 0 291 291
At 30 September 2023 0 0 0

4. Debtors

2024 2023
£ £
Trade debtors 576 576
Amounts owed by director 17,383 29,669
Prepayments 9,750 4,590
27,709 34,835

5. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loans 5,476 1,491
Accruals 3,570 2,800
Taxation and social security 13,385 27,138
Other creditors 811 1,315
23,242 32,744

6. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loans 5,067 2,528

7. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00 1 1

8. Related party transactions

Transactions with the entity's director

During the year the company loaned £15,806 (2023: £29,204) to the director, of which £28,092 (2023: £22,230) was repaid. At the balance sheet date £17,383 (2023: £29,669) was owed to the company by the director and is included in current assets. Interest has been charged at HMRC's official rate of interest and the loan is repayable on demand.