REGISTERED NUMBER: 12322234 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

H-Base Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Hatia-Black

REGISTERED OFFICE:

Solent House

107a Alma Road

Southampton

SO14 6UY

REGISTERED NUMBER:

12322234 (England and Wales)

ACCOUNTANTS:

Thomas Croft Limited

Accountants And Taxation Consultants

Solent House

107a Alma Road

Portswood

Southampton

Hampshire

SO14 6UY

FIXED ASSETS

Tangible assets

4

32,244

43,315

CURRENT ASSETS

Stocks

5

-

18,000

Debtors

6

199,806

29,753

Cash at bank

269,955

242,997

469,761

290,750

CREDITORS

Amounts falling due within one year

7

208,135

56,793

NET CURRENT ASSETS

261,626

233,957

TOTAL ASSETS LESS CURRENT LIABILITIES

293,870

277,272

CREDITORS

Amounts falling due after more than one year

8

-

27,461

NET ASSETS

293,870

249,811

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

293,770

249,711

SHAREHOLDERS' FUNDS

293,870

249,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

Mr P Hatia-Black - Director

1.	STATUTORY INFORMATION

H-Base 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

18,978

41,012

3,576

63,566

Disposals

-

-

(1,000

)

(1,000

)

At 31 March 2026

18,978

41,012

2,576

62,566

DEPRECIATION

At 1 April 2025

12,610

6,499

1,142

20,251

Charge for year

1,592

8,629

850

11,071

Eliminated on disposal

-

-

(1,000

)

(1,000

)

At 31 March 2026

14,202

15,128

992

30,322

NET BOOK VALUE

At 31 March 2026

4,776

25,884

1,584

32,244

At 31 March 2025

6,368

34,513

2,434

43,315

5.

STOCKS

31.3.26

31.3.25

£

£

Stocks

-

18,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

194,528

14,315

Other debtors

1,979

3,229

VAT

-

9,380

Called up share capital not paid

20

20

Prepayments

3,279

2,809

199,806

29,753

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Corporation tax

64,116

36,996

Social security and other taxes

1,547

1,081

VAT

56,802

-

Other creditors

1,210

9,023

Directors' current accounts

5,630

8,643

Accruals and deferred income

77,750

-

Accrued expenses

1,080

1,050

208,135

56,793

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 9)

-

27,461

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

27,461

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr P Hatia-Black

Balance outstanding at start of year

(8,643

)

(9,231

)

Amounts advanced

3,500

1,060

Amounts repaid

(487

)

(472

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,630

)

(8,643

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £77,152 (2025 - £71,800) were paid to the director .

The company was under the control of Mr P Hatia-Black throughout the current period. Mr P Hatia-Black is the managing directors and majority shareholder.

No transactions with related parties were undertaken such as are required to be disclosed under Section 1A) Small Entities for Financial Reporting Standard 102.