REGISTERED NUMBER: 07697448 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Base Support Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

D G Katchi

S E Bartley

A W Bartley

Registered office:

39 Cardiff Road

Llandaff

Cardiff

South Glamorgan

CF5 2DP

Registered number:

07697448 (England and Wales)

Accountants:

BYB Accountancy Ltd

Incorporated Financial Accountants

39 Cardiff Road

Llandaff

Cardiff

South Glamorgan

CF5 2DP

Fixed assets

Tangible assets

4

139,116

161,852

Current assets

Debtors

5

268,069

142,207

Investments

6

45,000

45,000

Cash at bank and in hand

249,669

214,878

562,738

402,085

Creditors

Amounts falling due within one year

7

115,975

66,126

Net current assets

446,763

335,959

Total assets less current liabilities

585,879

497,811

Capital and reserves

Called up share capital

100

100

Retained earnings

585,779

497,711

Shareholders' funds

585,879

497,811

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 9 May 2025 and were signed on its behalf by:

D G Katchi - Director

S E Bartley - Director

1.	STATUTORY INFORMATION

Base Support Services Ltd 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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Financial instruments

A financial asset held as an equity instrument is recognised initially at the transaction price (including transaction costs).

At the end of each reporting period, unlisted equity investments are recorded at fair value, where appropriate, or at cost less impairment if their fair value cannot be reliably measured. Objective evidence of the impairment of financial assets is assessed at each period end and any impairment loss recognised in the profit or loss immediately. Impairment loss is calculated as the difference between the carrying amount of the instrument and the best estimate of the cash flows expected to be derived from the asset (including sales proceeds if sold) at the balance sheet date.

Investment income is recognised in the financial statements when the company becomes entitled to its share of profits from the financial instrument."

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 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 41 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 April 2024

28,452

52,282

200,982

80,606

362,322

Additions

1,080

-

3,517

8,700

13,297

Disposals

-

-

-

(20,004

)

(20,004

)

At 31 March 2025

29,532

52,282

204,499

69,302

355,615

Depreciation

At 1 April 2024

-

42,354

115,225

42,891

200,470

Charge for year

-

3,485

13,391

6,187

23,063

Eliminated on disposal

-

-

-

(7,034

)

(7,034

)

At 31 March 2025

-

45,839

128,616

42,044

216,499

Net book value

At 31 March 2025

29,532

6,443

75,883

27,258

139,116

At 31 March 2024

28,452

9,928

85,757

37,715

161,852

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

247,548

94,000

Other debtors

20,521

48,207

268,069

142,207

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Investment

45,000

45,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

76,473

28,425

Other creditors

39,502

37,701

115,975

66,126

8.	RELATED PARTY DISCLOSURES

Included in rent was £94,200 (2024 £95,100) paid to Base Accommodation & Property Services Ltd, SA Bartley and DG Katchi who are directors.

Included in other debtors is a loan of £24,083 (2024, £12230) to Base Accommodation & Property Services Ltd, SA Bartley and DG Katchi are directors of.