ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 09015806

BASE GREEN GIBSON'S YARD LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2026

BASE GREEN GIBSON'S YARD LIMITED

REGISTERED NUMBER: 09015806

BALANCE SHEET

AS AT 31 JULY 2026

	31 July	31 October
	2026	2025
Note	£	£

Fixed assets
Tangible assets	4		-		28
Investments	5		-		99
			-		127
Current assets
Debtors: amounts falling due within one year	6	-		36,525
Cash at bank and in hand	7	63		657
		63		37,182
Creditors: amounts falling due within one year	8	(84,442)		(78,189)
Net current liabilities			(84,379)		(41,007)
Total assets less current liabilities			(84,379)		(40,880)

Net liabilities			(84,379)		(40,880)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(84,380)	(40,881)
	(84,379)	(40,880)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2026.

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BASE GREEN GIBSON'S YARD LIMITED

REGISTERED NUMBER: 09015806

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2026

Peter Hibbert

Director

The notes on pages 3 to 6 form part of these financial statements.

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BASE GREEN GIBSON'S YARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

1.	General information

Base Green Gibson's Yard Limited is a private company limited by shares incorporated in England and Wales. the registered office is 20 West Lodge Avenue, London W3 9SF.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

It is the intention of the director to wind up the company after the period end, accordingly the accounts are prepared on a basis other than going concern.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment

33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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BASE GREEN GIBSON'S YARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

2.Accounting policies (continued)

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 1).

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BASE GREEN GIBSON'S YARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 November 2025	1,254
	At 31 July 2026	1,254
	Depreciation
	At 1 November 2025	1,226
	Charge for the period on owned assets	28
	At 31 July 2026	1,254
	Net book value
	At 31 July 2026	-
	At 31 October 2025	28

5.	Fixed asset investments

		Investments in subsidiary companies
		£

	At 1 November 2025	99
	Disposals	(99)
	At 31 July 2026	-

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BASE GREEN GIBSON'S YARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

Debtors

					31 July	31 October
					2026	2025
					£	£


Amounts owed by group undertakings	-	36,525
	-	36,525

Cash at bank and in hand	63	657
	63	657

Bank loans	-	43,433
Amounts owed to group undertakings	64,196	-
Other creditors	20,246	28,311
Accruals and deferred income	-	6,445
	84,442	78,189

9.	Related party transactions
	Included within creditors is £64,196 (2025: £nil) due to a company under common control. Included within debtors is £nil (2025: £36,525) owed from a company under common control..

10.	Post balance sheet events

It is the intention of the director to wind-up the company after the period end, accordingly the accounts are prepared on a basis other than going concern.

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