Base Logic Ltd - Filleted accounts

Base Logic Ltd
Registered number:			07765835
Statement of Financial Position
as at 31 December 2025

Notes		31/12/25			30/4/25
£					£
Fixed assets
Tangible assets	3			407			543
Financial assets				18,717			18,717
				19,124			19,260

Current assets
Debtors	4		106,446			118,662
Cash at bank and in hand			906			597
			107,352			119,259

Creditors: amounts falling due within one year	5		(89,549)			(133,070)

Net current assets/(liabilities)				17,803			(13,811)

Total assets less current liabilities				36,927			5,449

Creditors: amounts falling due after more than one year	6			(5,333)			(5,333)



Net assets				31,594			116

Capital and reserves
Called up share capital				100			100
Profit and loss account				31,494			16

Shareholders' funds				31,594			116

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K Blanchard
Director
Approved by the board on 14 May 2026

Base Logic Ltd
Notes to the Accounts
for the period from 1 May 2025 to 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	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 rendering of services. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	Debtors
	Short term debtors are measured at transaction 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.

	Creditors
	Short term creditors are measured at transaction 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors					31/12/25	30/4/25
Number							Number

	Average number of directors and persons employed by the company					1		1


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 May 2025							4,970
	At 31 December 2025							4,970

	Depreciation
	At 1 May 2025							4,427
	Charge for the period							136
	At 31 December 2025							4,563

	Net book value
	At 31 December 2025							407
	At 30 April 2025							543




4	Debtors					31/12/25	30/4/25
£							£

	Other debtors					106,446		118,662


5	Creditors: amounts falling due within one year					31/12/25	30/4/25
£							£

	Bank loans and overdrafts					8,000		8,000
	Trade creditors					118		1,229
	Accruals					2,380		1,160
	Corporation tax					52,789		84,416
	Other taxes and social security costs					26,262		38,265
						89,549		133,070


6	Creditors: amounts falling due after one year					31/12/25	30/4/25
£							£

	Bank loans					5,333		5,333


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	K Blanchard
	Repayable on demand	32,531		-		32,531		-

		32,531		-		32,531		-


8	Other information

	Base Logic Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	21 Overdale Avenue
	New Malden
	Surrey
	KT3 3UE