REGISTERED NUMBER: 04981599 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Basingstoke Softeners Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G R C Karpeta

REGISTERED OFFICE:

Aldermaston Road

Pamber Green

Tadley

Hampshire

RG26 3AF

REGISTERED NUMBER:

04981599 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

98,026

69,637

98,026

69,637

CURRENT ASSETS

Stocks

48,074

33,468

Debtors

6

312,481

329,903

Cash at bank and in hand

54,533

57,336

415,088

420,707

CREDITORS

Amounts falling due within one year

7

160,582

150,526

NET CURRENT ASSETS

254,506

270,181

TOTAL ASSETS LESS CURRENT LIABILITIES

352,532

339,818

CREDITORS

Amounts falling due after more than one year

8

(43,559

)

(40,422

)

PROVISIONS FOR LIABILITIES

10

(24,507

)

(17,409

)

NET ASSETS

284,466

281,987

CAPITAL AND RESERVES

Called up share capital

11

100

100

Share premium

19,985

19,985

Retained earnings

264,381

261,902

SHAREHOLDERS' FUNDS

284,466

281,987

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 November 2025 and were signed by:

G R C Karpeta - Director

1.	STATUTORY INFORMATION

Basingstoke Softeners 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.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold Improvements

-

5% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

31,000

AMORTISATION

At 1 September 2024

and 31 August 2025

31,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Motor

Computer

Improvements

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

16,535

28,566

78,591

2,821

126,513

Additions

-

-

45,125

-

45,125

At 31 August 2025

16,535

28,566

123,716

2,821

171,638

DEPRECIATION

At 1 September 2024

1,654

20,626

33,103

1,493

56,876

Charge for year

827

1,985

13,592

332

16,736

At 31 August 2025

2,481

22,611

46,695

1,825

73,612

NET BOOK VALUE

At 31 August 2025

14,054

5,955

77,021

996

98,026

At 31 August 2024

14,881

7,940

45,488

1,328

69,637

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

24,698

43,151

Amounts owed by group undertakings

278,788

278,788

Other debtors

8,995

7,964

312,481

329,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

21,905

26,798

Hire purchase contracts (see note 9)

13,259

5,251

Trade creditors

58,132

59,422

Taxation and social security

58,986

54,935

Other creditors

8,300

4,120

160,582

150,526

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

21,905

Hire purchase contracts (see note 9)

43,559

18,517

43,559

40,422

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.8.25

31.8.24

£

£

Net obligations repayable:

Within one year

13,259

5,251

Between one and five years

43,559

18,517

56,818

23,768

10.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

24,507

17,409

Deferred

tax

£

Balance at 1 September 2024

17,409

Accelerated capital allowances

7,098

Balance at 31 August 2025

24,507

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100