Base Manage Ltd - Filleted accounts

Base Manage Ltd
Registered number:		08428179
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,095			30,469

Current assets
Debtors	4	26,623			214,891
Cash at bank and in hand		143,788			345,785
		170,411			560,676

Creditors: amounts falling due within one year	5	(162,894)			(281,791)

Net current assets			7,517			278,885

Total assets less current liabilities			16,612			309,354

Creditors: amounts falling due after more than one year	6		(944)			(4,166)

Provisions for liabilities			-			(5,625)


Net assets			15,668			299,563

Capital and reserves
Called up share capital			100			100
Profit and loss account			15,568			299,463

Shareholders' funds			15,668			299,563

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 Manage Ltd
Notes to the Accounts
for the year ended 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
	Motor vehicles	25% reducing balance

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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			2025		2024
Number					Number

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


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	21,890		64,637		86,527
	Additions	1,403		46,648		48,051
	Disposals	-		(102,251)		(102,251)
	At 31 December 2025	23,293		9,034		32,327

	Depreciation
	At 1 January 2025	16,201		39,857		56,058
	Charge for the year	1,773		5,258		7,031
	On disposals	-		(39,857)		(39,857)
	At 31 December 2025	17,974		5,258		23,232

	Net book value
	At 31 December 2025	5,319		3,776		9,095
	At 31 December 2024	5,689		24,780		30,469




4	Debtors			2025		2024
£					£

	Trade debtors			5,069		48,983
	Prepayments			3,483		6,933
	Accrued income			-		20,949
	Other debtors			18,071		138,026
				26,623		214,891


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,166		10,000
	Obligations under finance lease and hire purchase contracts			2,832		5,210
	Trade creditors			-		11,217
	Accruals			1,600		1,525
	Corporation tax			42,979		78,016
	Other taxes and social security costs			-		5,311
	Other creditors			111,317		170,512
				162,894		281,791


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		4,166
	Obligations under finance lease and hire purchase contracts			944		-
				944		4,166


7	Other information

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