Baskerville (Holdings) Limited 05603288 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is Holding company Digita Accounts Production Advanced 6.30.9574.0 true false true 05603288 2025-04-01 2026-03-31 05603288 2026-03-31 05603288 core:CurrentFinancialInstruments 2026-03-31 05603288 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05603288 core:LandBuildings core:OwnedOrFreeholdAssets 2026-03-31 05603288 core:MotorVehicles 2026-03-31 05603288 bus:SmallEntities 2025-04-01 2026-03-31 05603288 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05603288 bus:FilletedAccounts 2025-04-01 2026-03-31 05603288 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05603288 bus:RegisteredOffice 2025-04-01 2026-03-31 05603288 bus:CompanySecretary2 2025-04-01 2026-03-31 05603288 bus:Director1 2025-04-01 2026-03-31 05603288 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05603288 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 05603288 core:MotorVehicles 2025-04-01 2026-03-31 05603288 countries:EnglandWales 2025-04-01 2026-03-31 05603288 2025-03-31 05603288 core:CostValuation 2025-03-31 05603288 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 05603288 core:MotorVehicles 2025-03-31 05603288 2024-04-01 2025-03-31 05603288 2025-03-31 05603288 core:CurrentFinancialInstruments 2025-03-31 05603288 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05603288 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 05603288 core:MotorVehicles 2025-03-31 iso4217:GBP xbrli:pure

Registration number: 05603288

Baskerville (Holdings) Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Baskerville (Holdings) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Baskerville (Holdings) Limited

Company Information

Director | Mr M B A Ferrante

Company secretary | Miss E L Ferrante

Registered office | Unit 5, Rose Green Road Fishponds Bristol BS5 7XE

Accountants | Stone and Co 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Baskerville (Holdings) Limited

(Registration number: 05603288)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |  |
Tangible assets | 4 |  | 266,268 | 271,194
Investments | 5 |  | 1 | 1
|  |  | 266,269 | 271,195
Current assets |  |  |  |
Debtors | 6 | 354 |  | 7,449
Cash at bank and in hand |  | 5,559,459 |  | 4,712,888
|  | 5,559,813 |  | 4,720,337
Creditors: Amounts falling due within one year | 7 | (55,506) |  | (42,784)
Net current assets |  |  | 5,504,307 | 4,677,553
Net assets |  |  | 5,770,576 | 4,948,748
Capital and reserves |  |  |  |
Called up share capital |  | 910,001 |  | 910,001
Share premium reserve |  | 63,877 |  | 63,877
Capital redemption reserve |  | 90,000 |  | 90,000
Retained earnings |  | 4,706,698 |  | 3,884,870
Shareholders' funds |  |  | 5,770,576 | 4,948,748

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2026

Baskerville (Holdings) Limited

(Registration number: 05603288)
Balance Sheet as at 31 March 2026

.........................................

Mr M B A Ferrante
Director

Baskerville (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 5, Rose Green Road
Fishponds
Bristol
BS5 7XE

These financial statements were authorised for issue by the director on 26 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Baskerville (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Baskerville (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 1).

4 | Tangible assets

| Land and buildings £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 251,490 | 34,083 | 285,573
At 31 March 2026 | 251,490 | 34,083 | 285,573
Depreciation
At 1 April 2025 | - | 14,379 | 14,379
Charge for the year | - | 4,926 | 4,926
At 31 March 2026 | - | 19,305 | 19,305
Carrying amount
At 31 March 2026 | 251,490 | 14,778 | 266,268
At 31 March 2025 | 251,490 | 19,704 | 271,194

Included within the net book value of land and buildings above is £251,490 (2025 - £251,490) in respect of freehold land and buildings.

Baskerville (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 1 | 1

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 1
Provision
Carrying amount
At 31 March 2026 | 1
At 31 March 2025 | 1

6 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties |  | - | 1
Other debtors |  | 354 | 7,448
|  | 354 | 7,449

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 6,312 | -
Taxation and social security |  | 46,300 | 38,900
Accruals and deferred income |  | 2,894 | 3,884
|  | 55,506 | 42,784