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Company Registration No. 12383257 (England and Wales)
Base Strength and Conditioning Limited Unaudited accounts for the year ended 31 March 2026
Base Strength and Conditioning Limited Unaudited accounts Contents
Page
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Base Strength and Conditioning Limited Company Information for the year ended 31 March 2026
Directors
Gareth Doody Mark Hassell
Company Number
12383257 (England and Wales)
Registered Office
Castle Hill House 12 Castle Hill Windsor Berkshire SL4 1PD England
Accountants
James Norman Business Advisory Limited Castle Hill House 12 Castle Hill Windsor SL4 1PD
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Base Strength and Conditioning Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,112 
10,766 
Current assets
Debtors
15,172 
14,987 
Cash at bank and in hand
17,928 
30,910 
33,100 
45,897 
Creditors: amounts falling due within one year
(33,440)
(33,269)
Net current (liabilities)/assets
(340)
12,628 
Total assets less current liabilities
24,772 
23,394 
Creditors: amounts falling due after more than one year
- 
(3,775)
Provisions for liabilities
Deferred tax
(3,729)
(2,691)
Net assets
21,043 
16,928 
Capital and reserves
Called up share capital
100 
100 
Share premium
4,950 
4,950 
Profit and loss account
15,993 
11,878 
Shareholders' funds
21,043 
16,928 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by
Gareth Doody Director Company Registration No. 12383257
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Base Strength and Conditioning Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Base Strength and Conditioning Limited is a private company, limited by shares, registered in England and Wales, registration number 12383257. The registered office is Castle Hill House, 12 Castle Hill, Windsor, Berkshire, SL4 1PD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% Straight Line
Fixtures & fittings
20% Straight Line
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. 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.
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Base Strength and Conditioning Limited Notes to the Accounts for the year ended 31 March 2026
3
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
16,348 
41,815 
58,163 
Additions
9,981 
11,701 
21,682 
At 31 March 2026
26,329 
53,516 
79,845 
Depreciation
At 1 April 2025
11,998 
35,399 
47,397 
Charge for the year
3,405 
3,931 
7,336 
At 31 March 2026
15,403 
39,330 
54,733 
Net book value
At 31 March 2026
10,926 
14,186 
25,112 
At 31 March 2025
4,350 
6,416 
10,766 
2026 
2025 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Fixtures & fittings
7,117 
- 
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,427 
3,737 
Other debtors
11,745 
11,250 
15,172 
14,987 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
3,924 
4,140 
VAT
3,567 
3,558 
Obligations under finance leases and hire purchase contracts
3,726 
- 
Taxes and social security
4,404 
8,758 
Loans from directors
16,419 
16,813 
Accruals
1,400 
- 
33,440 
33,269 
6
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
3,775 
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Base Strength and Conditioning Limited Notes to the Accounts for the year ended 31 March 2026
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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