BASIS REGISTRATION LIMITED
(A company limited by guarantee)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
Registered Number.. 01365343
Charity Number." 1077006

BASIS REGISTRATION LIMITED
CONTENTS
Page
Reference and Administrative Details
Trustee's Annual Report
Trustees, Responsibilities Statement
Independent Auditors, Report
Statement of Financial Activities
12
Balance Sheet
13
Statement of Cash Flows
14
Notes to the Financial Statements
15

BASIS REGISTRATION LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR
THE YEAR ENDED 31 DECEMBER 2024
Trustees
Mr T Arnold, Trustee (appointed 22 May 2025)
Mr M Ball, Trustee
Mr D Bench, Trustee
Mr P Blackhurst. Trustee (appointed 22 May 2025)
Mr W Burgess, Chair
Mr D Cairns, Trustee (resigned 11 February 2025)
Mrs S Cowlrick, Trustee
Mr J Egan, Trustee (appointed 22 May 2025)
Mrs S Everett, Trustee (resigned 19 December 2024)
Mr R Fenwick, Trustee (resigned 22 May 2025)
Mr N Francis, Trustee (appoinled 22 May 2025)
Mr P Gadd, Trustee
Mr l Graham, Trustee (appointed 22 May 2025)
Mrs J Hewitt, Trustee
Dr R Mann, Trustee {appointed 22 May 2025)
Mrs M May, Vice Chairman (resigned 22 May 2025)
Mrs S Melrose, Trustee (resigned 1 April 2024}
Prof J Moverley, Trustee and Treasurer
Mr R Simister, Trustee (appointed 22 May 2025)
Mr C Sprigg, Trustee (resigned 22 May 2025)
Mrs S Twining, Trustee
Mr C Wright, Trustee
Company Reglstered Number
1365343
Charity Reglstered Number
1077006
R69lsterod Office
St Monica's House
39 Windmill Lane
Ashbourne
Derbyshire
DE6 1EY
Company Secretary
S Khaliq
Chief Executlve Officer
Mrs C Urquhart
Independent Auditors
UHY Hacker Young (Birmingham) LLP
9-11 Vittoria Street
Birmingham
B13ND

BASIS REGISTRATION LIMITED
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report together with the audited financial statements of the Charity for the
year 1 January 2024 to 31 December 2024. The Annual report serves the purposes of both a Trustees, report
and a directors, report under cornpany law. The Trustees confirm that the Annual report and financial
statements of the charitable company comply with the current statutory requirements, the requirements of the
charitable company's governing document and the provisions of the Statement of Recommended Practice
(SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required
of medium and large companies under the Companies Act 2006 {Strategic Report and Directors, Report)
Regulations 2013 has been omitted.
Structure, Governance and Management
Governlng Document
The charity is controlled by its governing document, the Articles of Association. and is a Company Limited by
Guarantee, as defined in the Companies Act 2006.
Rlsk Management
The Trustees identify and review the risks to which the charity is exposed and ensure that controls are in place
to provide appropriate and reasonable assurance against fraud and error.
There are individual Trustees nominated to provide over-sight on all matters pertaining to strategy, monitoring
the performance of management, ensuring compliance with laws and regulations. accounting and renumeration
and Health and Safety.
BASIS, produces monthly income and expenditure accounts and balance sheets comparing performance
against budget; the annual financial statements are externally audited.
The reseNes of the charity are cautiously invested in a mix of retail funds, using external professional advice,
and a savings account.
There were two resignations to the membership of the Trustee Board in 2024.
Committee Structuro
The Committees are..
The Education and Training Committee
The FACTS Advisory Committee
The Audit, Risk and Remuneration Cornmittee
The Auditing & Compliance Committee
The Membership Committee
The Professional Standards Committee
The PROMPT Committee
The Northern Ireland Committee
All the above Committees meet on a number of occasions in the year and their proceedings are formally
minuted and actions completed.

BASIS REGISTRATION LIMITED
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icont'dl
Publlc Benefit
In setting planning our activities our Trustees have given careful consideration to the Charity Commission's
public benefit guidance.
Our main activities and who we try to help are described below. All our charitable activities focus on helping
British agriculture, the amenity industry, horticulture and forestry by raising standards through establishing best
practice within the crop protection industries with a focus on the sale and supply, safe storage and transport of
professional plant protection products and a recognised means of assessing staff working in the sector.
The benefits of the work of BASIS are as the recognised qualifying body for agronomists. the management of
well-crafted and delivered Continuing Professional Development schemes for agronomists, plant nutrition
advisers and professional pest controllers, and the auditing of distributor and manufacturer's professional plant
protection products storage premises.
Establishing best practise in the use, sale and distribution of Professional Plant Protection Products encourages
the uptake of alternatives to professional plant protection products, use of integrated approaches (e.g.
Integrated Pest Management (IPM) and Integrated Farm Management {IFM)). The benefits of which are the
protection of public, operator and consumer health and reduced impact of professional plant protection products
on biodiversity, water and the environment.
Objectives and Actlvltles
The purpose of BASIS is to benefit the public by advancing standards in the advice and use of professional plant
protection products and plant nutrition throughout the United Kingdom for the safety of the public and the
environment to promote and encourage improved standards, the safe and efficient distribution, contract
application, handling and storage of Plant Protection Products, techniques and technology. molecular
technology, biotechnology, plant nutrition, bio-pesticide products and in the advice and usage of such products
in agriculture, horticulture, forestry, industrial. public health and other relevant industry sectors.
We do this by providing advanced 8ducation for professional advisers and famiers in agriculture, horticulture
and related industries with the objective of raising standards in the following:
the advice and use of professional plant protection products and fertilisers in agriculture and horticulture
the advice and use of products for the control of pests in industrial, food preparation, food storage and
domestic premises
the advice and use of herbicides for weed control on roads, railways. sports grounds and other public and
private spaces
the promotion of Integrated Pest Management (IPM) techniques within the UK'S National Action Plan
framework for action to achieve the sustainable use of pesticides
Our activities include:
organising education and training programmes up to and including Quality Assurance Agency (QAA) level 6
(including BASIS Diploma in Crop Protection)
the creation and maintenance of a portfolio of examinations which are accredited through QAA for higher
education and are regularly updated
the organisation and provision of examinations for advisers throughout the United Kingdom and overseas
We have established and maintain Professional Registers for advisors to join and maintain Iheir Professional
Register status through Continuing Professional Developmenl.
BASIS also seeks to advance education and professional standards in the storage and distribution of
professional plant protection products and fertilisers. We do this by providing training programmes for store
keepers, by operating a statutorily-recognised store inspection scheme and conducting annual store inspections.

BASIS REGISTRATION LIMITED
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 {cont'd)
Objectives and Activities Icont'd)
In seeking to raise standards we work with govemment departments and its agencies including the Department
for Environment, Food & Rural Affairs (DEFFIA), the Environment Agency and various industry organisations.
Achievements and Performance
Overview
As a standards and examination body responsible for implementing training and certification for those involved
in land management, BASIS promotes Integrated Farm Management (IFM) in all settings and across all aspects
of its charitable reach. We believe that training and professional development is the key stone to delivering
successful IFM programmes. All our training modules have IFM as a core element and we include assessment
of candidates against its principles.
During 2024 the BASIS Trustee Board, and Executive, continued the implementation, of its growih strategy to
scale its activities in order to continue to meet charitable objects in the face of a period of accelerated change
for farming, the environment, and rural land management.
This included the development of an industry leading environmental advisors register to provide a single point of
entry to a network of trusted, credible, accessible, and locally embedded advisers across land management to
facilitate the achievement of targets published in the Governments 25-year environment plan.
Additionally, a digital learning plafform. BASIS Classroom, received significant investment to provide our
membership with ongoing continuing professional development, both agronomic and environmentally focused
training modules for advisers and land managers.
Audlting and Compliance
During 2024, BASIS inspected 501 (2023 - 525) registered Plant Protection Product stores. The pass rate has
dropped slightly to 930/0 (2024. 970/0) due to reinforcement of high-standards to protect the integrity of audits.
Additionally, BASIS provides independent annual onsite audits to verify that professional use rodenticides are
only sold to certified users meeting the point-of-sale requirements for the Campaign for Responsible
Rodenticide Use (CRRU). 627 premises received point of sale audits in 2024 {2023 - 652).
Annual assessment for amenity contractors resulted in 76 Amenity Assured Contractors (2023 - 77) being
audited and 239 Lawn Assured Scheme members being audited in 2024 (2023 - 237).
Tralnlng and Educatlon
Advancing education is a key charitable objective. In 2024. 2,213 (2023 - 2,068) individuals benefitted directly
from BASIS training and assessment. Additionally, 32 agronomists were awarded the BASIS Diploma in Crop
Protection - our highest award, bringing the total number of agronomists with the Diploma to 380. The number of
professionals who have now achieved the Harper Adams Graduate Diploma stood at 27 by the year end.
Professlonal Reglsters
Continuing Professional Development (CPD) and the Professional Registers Numbers on the BASIS
Professional Register stood at 6,310 as at 31 December 2024 (2023 - 6,193).
FACTS Qualified Adviser membership stood at 3,610 (2023 - 3,577) and FACTS Subscribers stood at 314
(2023 - 349) paid up members at the end of 2024. An assessment for a15 FACTS Qualified advisers {FQAs)
continued to provide demonstrable quality assurance of professional standards and is now an established
compulsory annual membership requirement for FQAS to maintain their status. The theme of the 2025126
annual assessment will be nutrient balances: calculation and use in nutrient management. Turf theme: nutrient
Sources for turf: properties and selection. Horticulture theme.. developments in nutrition of horticultural crops.

BASIS REGISTRATION LIMITED
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icont'dl
PROMPT and Amenity Reglsters
As at 31 December 2024 the PROMPT membership stood at 3.50712023 - 3,402) and members of the BASIS
Amenity Training Register reduced to 97 {2023 - 111).
Environmental Advisers Register
The Environmental Advisers Register, launched on 1 June 2022, recognises accredited, trusted professionals
delivering environmental advice to farmers and land managers across the United Kingdom. Membership for
standalone members of the Register was 288 as at 31 December 2024, with an additional 434 members on the
Professional Register with the Environment category.
BASIS continues to work closely with DEFRA to ensure that the Environmental Advisers Register supports the
delivery of the Environmental Land Management Schemes and other agri-environment funding opportunities. As
an industry-led initiative, DEFRA has identified the need for farmers and land managers to find trusted advisers
in their local area and supports the BASIS Environmental Advisers Register as a way to facilitate these links.
BASIS Classroom
In 2024, BASIS Classroom maintained its focus on sustainable agriculture with the launch of the Principles of
Arable IPM course series, providing a structured approach to effective integrated pest, weed, and disease
management.
Sustainability remained a key theme in the amenity sector as well, with the development of the Principles of
Sustainable Amenity Management course, covering topics such as policy, biodiversity enhan￿rnent, pollution
control, and integrated planning strategies,
The enhanced membership offer, launched to Professional Register members in June 2024, provided access to
the full suite of premium paid online learning, valued at over £1,000. This included 16 online courses with more
than 25 hours of content covering topics such as soil health. sustainable land management (arable and
amenity), carbon and net zero, arable IPM practices, regenerative agriculture, and nitrogen use efficiency.
Members also had the opportunity to earn over 40 additional CPD points.
Engagement remained strong, with nearly 14,000 course completions generating over 18,500 CPD points for
BASIS members - reflecting a 9.5% increase in completions and a 120/0 rise in CPD points compared to the
same period in 2023.
Flnanclal Revlew
Reserves
In keeping with the Charities Commission guidance on reserves, the Board of BASIS has a policy to hold
unrestricted reserves, in order to ensure the continued activities of the company in times of reduced income.
The policy, agreed in 2009, was to hold six months of the cost of running the business in reserves to meet
unexpected demands on the charity which for 2024 is at least £1.5m. Currently, unrestricted reserves are
£718,902 representing 24 % of the total resources expended in 2024. The reserves policy is reviewed annually at
the Audit, Risk and Remuneration Committee.
Income
Total income from the charitable activities of BASIS totalled £3,225,025 in 2023 (2023 - £2.597,497). All funds
have been allocated to support charitable and general operational expenditure.
Costs
Total expenditure remained similar to 2023 and reflects the significant restructuring and cost management
exercise, including controls carried out by the Senior Leadership Team, as well as the fee increase implemented
during the year to improve the overall reserves position.

BASIS REGISTRATION LIMITED
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icont'd)
Costs Icont'dl
During the year the Trustees approved the continued development of BASIS Classroom, a digital learning
plafform, that supports our members advancing their professional developmenl from their office, or home. With
the first paid for content launching in June 2022 to support advisers and land managers adapt to newly
introduced agricultural and environmental legislation. BASIS Classroom contributed over £285,000 of income in
2024 and is forecast to grow significantly in the coming years. Digital development costs have been recognised
in the Financial Statements as an intangible asset and will be amortised over a period of four years.
Our staff are key to the success of the project and a programme of training is underway to develop our team to
ensure that BASIS continues to meet its charitable objectives and thereby benefit the industry that it serves. We
will continue to seek out and recruit exceptional talent in every area of the organisation.
Investments
Just under Imo thirds of BASIS reserves are held as investments,. these increased by a net amount of £28,126
during the year.
Risks
An annual risk management review helps identify and manage issues that could impair our ability to achieve our
charitable objectives or adversely impact the organisation in other ways.
Trustees are ultimately responsible for risk management and the BASIS Audit, Risk and Remuneration
committee oversees the Risk Register which records issues and tracks how they are addressed on an ongoing
basis.
Health and Safety
The health and safety of our staff, volunteers, tenants and visitors is paramounl. An internal Health and Safety
Committee, an external consultant together with a named Trustee oversee activity in this area.
Our People
The Board is grateful for the dedicaiion and hard work of the BASIS staff, who have, again, worked hard to
provide a service to members, the industry and the wider public.
Tanglble Flxed Assets
Following an independent valuation of St Monica's House dated 05 November 2021, its value was not adjusted.
The next valuation is due to take place in 2025126.
Statemenl as to Disclosure of Informatlon to Audltors
In so far as the Trustees are aware..
there is no relevant audit information of which the charitable company's auditors are unaware., and
Ihe Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit information and to establish that the audilors are aware of thai information.
Plans for Future Perlods
The charity intends to develop the business to continue to meet its objectives and the future demands of the UK
agricultural, horticultufal and allied industries.
The Trustees, annual report was approved on 22 May 2025 and signed on behalf of the Board of Truslees by..
W Burgess
Chalr

BASIS REGISTRATION LIMITED
TRUSTEES. RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, who are also directors for the purposes of company law. are responsible for preparing the
Truslees, report and the financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity Trustees to prepare financial statements for each year which give a true and
fair view of the state of affairs of the charitable company and the incoming resources and application of
resources, including the income and expenditure, for that period.
In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently
obserie the methods and principles in the applicable Charities Statement of Recommended Practices
make judgments and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Audltor
A resolution to reappoint UHY Hacker Young (Birfflingham) LLP as auditor for 2025 will be put to the Annual
General Meeting.
Small Company Provlslons
This report has been prepared in accordance wrth the provisions applicable to companies entitled to the small
companies exemption.
Approved by the Board of Trustees on 22 May 2025 and signed on their behalf by..
W Burgess
Chalr

BASIS REGISTRATION LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BASIS REGISTRATION LIMITED FOR THE
YEAR ENDED 31 DECEMBER 2024
Opinion
We have audited the financial statements of Basis Registration Limited (the 'company') for the year ended 31
December 2024 which comprise Statement of Financial Activities, the Balance Sheet, the Statement of Cash
Flows and notes to Ihe financial statements, including a summary of significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdorn Accounting
Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,
(United Kingdom Generally Accepted Accounting Practice and the Charities SORP 2019.
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 December 2024.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities SORP
2019.
Basis for oplnion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of
the financial statements section of our report. We are independent of the society in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that. individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial stalements
and our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the
financial statements does not cover the other information and, except to the extent othemise explicitly stated in our
report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information, we are required to
report that fact.
We have nothing to report in this regard.

BASIS REGISTRATION LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BASIS REGISTRATION LIMITED FOR THE
YEAR ENDED 31 DECEMBER 2024 (cont'd)
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, annual report for the financial year for which the financial statements are
prepared is consistent with the financial statements. and
Ihe Trustees, annual report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exceptSon
In the light of the knowledge and understanding of the company and its environment obtained in the course of the
audit, we have not identified material misstatements in the Trustees, annual report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report
to you if, in our opinion..
adequate accounting records have not been kept. or returns adequate for our audit have not been received
from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of Trustees, remuneration specified by law are not made" or
we have not received all the information and explanations we require for our audit., or
the Trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies exemption in preparing the Trustees, Annual Report and
from preparing a Strategic Report.
Responsibilities of Trustees
As explained more fully in the report of the Trustees. responsibilities statement set out on page 7, the trustees
(who are also the directors of the charitable company for the purposes of company law) are responsible for the
preparation of the financial statements and for being satisfied that Ihey give a true and fair view, and for such
internal control as the trustees determine is necessary to enable the preparation of financial statements that are
free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the flnancial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of users taken on the basis of these financial statements.
Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud
The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstalement of the
financial statements due to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed risks of
material misstatement due to fraud, through designing and implementing appropriate responses to those assessed
risks. and lo respond appropriately to instances of fraud or suspected fraud identified during the audit. However,
the primary responsibility for the prevention and detection of fraud rests with both management and those charged
with governance of the charitable company.
Our approach was as follows:
We obtained an understanding of the legal and regulatory requirements applicable to the charitable company
and considered that the most significant are the Companies Act 2006. the Charities Act 2011, the Charity
SORP, and UK financial reporting standards as issued by the Financial Reporting Council.

BASIS REGISTRATION LIMITED
10
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BASIS REGISTRATION LIMITED FOR THE
YEAR ENDED 31 DECEMBER 2024 (cont'd)
Explanation as to what extent the audit was considered capable of detecting irregularities. including fraud
l¢ont'dl
We obtained an understanding of how the charitable company complies with these requirements by
discussions with management and those charged with governance.
We assessed the risk of material misstatement of the financial statements, including the risk of material
misstatement due to fraud and how it might occur, by holding discussions with management and those
charged with governance.
We inquired of management and those charged with governance as to any known instances of non-
compliance or suspected non-compliance with laws and regulations.
Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-
compliance with laws and regulations. This included making enquiries of management and those charged with
governance and obtaining additional corroborative evidence as required.
As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional
scepticism throughout the audit. We also..
Identify and assess the risks of material misstatement of the financial statements. whether due to fraud or
error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations. or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the
charitable company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates
and related disclosures made by the Trustees.
Conclude on the appropriateness of the Trustees, use of the going concern basis of accounting and, based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast
significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a
material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in
the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are
based on the audit evidence obtained up to the date of our auditor's report. However, future events or
conditions may cause the charitable company to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures,
and whether the financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings. including any significant deficiencies in internal control that we
identify during our audit.

BASIS REGISTRATION LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BASIS REGISTRATION LIMITED FOR THE
YEAR ENDED 31 DECEMBER 2024 (cont'd)
Use of our report
This report is made solely to the charitable company's members, as a body. in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable
company's members those matters we are required to stale to them in an auditor's report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than
the charitable company and charitable company's members as a body, for our audit work, for this report, or for the
opinions we have formed.
Matthew Stephens. Senior Statutory Audltor
UHY Hacker Young (Birmingham) LLP, Statutory Audltor
9-11 Vlttoria Street
Blrmlngham
B13ND
22 May 2025

BASIS REGISTRATION LIMITED
12
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
Funds
Total
2024
Total
2023
As Restated
£'ooo
Notes
£'ooo
£'ooo
Income and endowments from:
Donations and legacies
Charitable activities
Investments
2,984
2,984
4,893
3,200,374 3,200,374 2,570,703
21,667
21,667
21.901
Total income
3,225,025 3,225,025 2,597,497
Expenditure on:
Charitable activities costs
2,995,631 2,995,631
2,936,323
Total expenditure
2,995,631 2 995,631
2,936,323
Net Incomel(expendlture) before net galns on
Investments
229,394
229,394
(338,826)
Net gains on investments
13
28,126
28,126
15,170
Net movement In funds
257,520
257,520
323,656
Reconciliatlon of funds:
Total funds brought fomard
17
461.382
461.382
785,038
Net movement in funds
257,520
257,520
(323,656)
Fund balance carried forward at 31 December 2024
17
718,902
718,902
461,382
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 15 to 25 form part of these financial statements.
A prior year adjustment has been required to account for the correction of the VAT liability. See note 27 for
details.

BASIS REGISTRATION LIMITED
13
BALANCE SHEET AS AT 31 DECEMBER 2024
2024
2023
As Reststed,
Note
Fixed assets
Intangible fixed assets
Tangible fixed assets
Investments
312,383
478,279
456,377
360,844
489,833
424,958
12
13
Current assets
Debtors
Cash at bank and in hand
14
691,562
770,855
1,462,417
497,206
416,818
914,024
Creditors.. Amounts falling due within one year 15
1,990,554)
1,728,277)
Net current liabilities
(528,137)
(814,253)
Creditors: Amounts falling due after one year
Total assets less total liabilities
718,902
461,382
Funds
Restricted income fund
Unrestricted funds
17
17
718,902
461,382
Total funds
718,902
461,382
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the entity to obtain an audit for the year in question in accordance with
section 476 of the Companies Act 2006.
However, an audit is required in accordance with section 144 of the Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities
subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 22 May 2025 and
signed on their behalf by-.
W Burgess
Chair
The notes on pages 15 to 25 form part of these financial statements.
A prior year adjustment has been required to account for the correction of the VAT liability. See note 27
for details.

BASIS REGISTRATION LIMITED
14
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024
Note
2024
2023
Cash flows from operating activities
19
487,834
362,207
Cash flows from financing activities
20
18.374
(232,583)
Cash flows from invesling activities
21
(152,171)
Change in cash and cash equivalents in the year
354,037
129,624
Cash and cash equivalents at 1 January
23
416,818
287,194
Cash and cash equivalents at 31 December
23
770,855
416,818

BASIS REGISTRATION LIMITED
15
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES
The charity is a private charitable company limited by guarantee, registered in England and Wales and a
registered charity in England and Wales. The address of the registered office is St Monica's House, 39
Windmill Lane, Ashbourne, Derbyshire, DE6 1 EY.
1.1 Basis of preparatlon of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis Registration Limited meets the definition of a public benefit entity under FRS 102.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation
of certain financial assets and liabilities and investment properties measured at fair value through income
or expenditure.
The financial statements are prepared in sterlin9, which is the functional currency of the entity and are
rounded to the nearest £.
1.2 Going concern
The Trustees have considered the appropriateness of th8 going concern basis of the preparation of the
financial statements by considering a period of at least 12 months from the date of the approval of these
financial statements. The Trustees are of the opinion that there are adequate resources available to
continue trading for a period of at least 12 months.
On behalf of the directors of BASIS Registration Limited. the members of the Audit Risk and
Remuneration Committee have reviewed and challenged the overall financial performance of the
company during 2024, and the financial structure of the company on 31 December 2024. Due to the
strong financial performance in 2024 and the high levels of reserves, the directors are satisfied that the
company has sufficient reserves to meet its commitments for the foreseeable future and is a going
concern.
1.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income
is receivable.

BASIS REGISTRATION LIMITED
16
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (cont'd)
1 ACCOUNTING POLICIES (cont'd)
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
a third party, it is probable that a transfer of economic benefits will be required in settlement and the
amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of
each activity are made up of the total of direct costs and shared costs, including support costs involved in
undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.
Shared costs which contribute to more than one activity and support costs which are not attributable to a
single activity are apportioned between those activities on a basis consistent witt1 the use of resources.
Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the
portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
1.5 Research and development
Development costs are capitalised within intangible assets where they can be identified with a specific
product or project anticipated to produce future benefits. and are amortised on the straight line basis aver
the anticipated life of the benefits arising from the completed product or project.
Deferred research and development costs are reviewed annually, and where future benefits are deemed
to have ￿aSed or to be in doubt, the balance of any related research and development is written off to
the Statement of financial activities.
1.6 Intanglble assets and amortlsatlon
Intangible assets are initially recognised at cost. After recognition. under the cost model, intangible
assets are measured at cost less any accumulated amortisation and any accumulated impairment
losses.
Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a
straight-line basis over its expected useful life.
Amortisation is provided on the following basis:
Computer software
25 % Straight line

BASIS REGISTRATION LIMITED
17
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (Cont'd)
1 ACCOUNTING POLICIES (cont'd)
1.7 Tangible fixed assets and depreciation
Individual tangible fixed assets costing more than £500 are capitalised at historical cost.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Land and Buildings are measured under the revaluation model. After recognition, tangible fixed assets
whose fair value can be measured reliably shall be carried at a revalued amount, being their fair value at
the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated
impairment losses.
Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ
materially from that which would be determined using fair value at the end of the reporting date.
Fair values are determined from market-based evidence by appraisal that is normally undertaken by
professionally qualified valuers. If there is no market-based evidence of fair value because of the
specialised nature of the tangible fixed asset and it is rarely sold, except as part of a contributing
business, a Charity may need to estimate fair value using an income or depreciated replacement cost
approach.
At each reporting date the Charity assesses whether there is any indication of impairment. If such
indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less
costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds
the recoverable amount.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over
their estimated useful lives. using the straight-line method.
Depreciation is provided on the following basis:
Fixtures and fittings
330/0 Straight line
Computer equipment
330/0 Straight line
No depreciation is provided for Land and Buildings on the basis of the property having a high residual
value. Annual impairment reviews are undertaken.
The de minimis level used for asset capitalisation was £500 during the year.
1.8 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction
cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be
measured reliably in which case it is measured at cost less impairment. Investment gains and losses,
whether realised or unrealised, are combined and presented as 'Gainsl(Losses) on investments, in the
Statement of financial activities.
Investments in subsidiaries are valued at cost less provision for impairment.
1.9 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
1.10 Cash at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of
three months or less from the date of acquisition or opening of the deposit or similar account.

BASIS REGISTRATION LIMITED
18
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (cont'd)
1 ACCOUNTING POLICIES (cont'd)
1.11 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of
the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the
effect of the time value of money is material, the provision is based on the present value of those
amounts. discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
1.12 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost using the effective interest method.
1.13 Penslons
The Charity operates a Workplace Pension Scheme with Scottish Widows.
1.14 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
2 CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT
Estimates and judgments are continually evaluated and are based on historical experience and other factors,
including expectations of future events that are believed to be reasonable under the circumstances.
The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and
assumptions will. by definition, seldom equal the related actual results. The estimates and assumptions that
have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within
the next financial year are the provision against doubtful debt and the deferred income estimation.

BASIS REGISTRATION LIMITED
19
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (cont'd)
3 INCOME FROM DONATIONS AND LEGACIES
2024
2023
Donations
2,984
2,984
4,893
4,893
4 INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Auditing and compliance
Examination and training
Memberships
BASIS classroom
524,211
462,964
600,951
606,176
1,790,155 1,413,392
285,057
88,171
3 200,374 2 570 703
5 INCOME FROM INVESTMENTS
2024
2023
Income from investment properties
Income from listed investments
Bank interest receivable
10,735
3,293
7,639
9,405
11,821
675
Total income for both 2024 and 2023 were unrestricted,
6 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTVITIES
2024
2023
As Restated
Activitles undertaken directly
Management
Auditing and compliance
Examination and training
Memberships
BASIS classroom
Support costs
2,078,890 2,111,835
112,422
106.796
198,444
200.190
316,386
303,823
91,519
93,606
197,970
120,073
2 995 631 2 936 323
Total expenditure for both 2024 and 2023 were unrestricted.
7 AUDITORS. REMUNERATION
2024
2023
Fees payable to the Charity's auditor for the audit of the Charity's
annual accounts
9,950
8,250
8 STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Contribution to defined contribution pension scheme
Staff restructuring costs
1,063,156 1,195,269
116,491
114,275
108,080
108.789
94,813
20,255
1 382,540 1438 588
A prior year adjustment has been required to account for the correction of the VAT liability. See note 27 for
details.

BASIS REGISTRATION LIMITED
20
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 {cont'd)
STAFF COSTS (cont'd)
2024
2023
Staff restructuring costs comprise:
Redundancy
Other restructuring costs
31,375
63,438
94,813
20,255
20,255
During the year, the Charity made redundancy payments of £31.375 (2023: £20,255). This was calculated
based on the employees length of service and was recognised in full within staff costs. At the balance sheet
date, all payments in relation to redundancy payments had been paid.
The key management personnel of the charity in charge of directing and controlling, running and operating
the charity on a day to day basis comprise the Trustees and the Chief Executive Officer. The total
remuneration (including employers Nl, pension contributions and benefits in kind) received by key
rnanagement personnel for the year was £204.035 (2023.. £151.204).
Key management claimed expenses totalling £3,457 during the year.
The average number of persons employed by the Charity during the year was as follows:
2024
No
30
2023
No
35
Employees
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000
was:
2024
No
2023
No
£60,001- £70,000
£70,001- £80,000
£80,001- £90,000
£180,001- £190,000
9 TRUSTEE'S REMUNERATION AND EXPENSES
During the year, one or more Trustees has been paid remuneration or has received other benefits from an
employment with the Charity. Under the Charity's constitution, remuneration can be paid at Trustees
discretion for the roles of Chair and Treasurer. The value of Trustees, remuneration and other benefits was as
follows:
Mr D W Burgess was remunerated £11,632 (2023.. £16,763)
Mr M T Wearden was remunerated £Nil (2023: £6,417)
Mr J Moverley was remunerated £8,111 (2023: £Nil)
During the year ended 31 December 2024. expenses totalling £1,865 were reimbursed or paid directly to 2
Trustees (2023 £1,438 to 4 Trustees). These expenses reimbursed costs incurred for attendance at board
meetings.
10 TAXATION
The Charity's activities fall within the exemptions afforded by the provisions of the Corporation Tax Act 2010.
Accordingly, there is no taxation charge in these accounts.

BASIS REGISTRATION LIMITED
21
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (cont'd>
11 INTANGIBLE FIXED ASSETS
Computer
Software
Cost or valualion
At 1 January 2024
Additions
Disposals
At 31 December 2024
616,747
140,968
757715
Amortisatlon
At 1 January 2024
Charge for the year
At 31 December 2024
255,903
189,429
445 332
Net book value
A31 December 2024
312,383
A31 December 2023
360,844
The amortisation charge of £189,429 Is recognised in the SOFA within management costs, included within the
expenditure on charitable activities.
12 TANGIBLE FIXED ASSETS
Flxtures
and Computer
rittlngs equipment
Freehold
property
Total
Cost or valuatlon
At 1 January 2024
Additions
Disposals
At 31 December 2024
452,943
16,502
59,488
11,203
18,354
528,933
11,203
18,354
521782
452 943
Depreciation
At 1 January 2024
Charge for the year
Eliminated on Disposal
At 31 December 2024
5,500
5,362
33,600
15,158
16,117
39,100
20,520
16,117
Net Book Value:
At 31 December 2024
452 943
478 279
At 31 December 2023
452 943
489 833
The Freehold Property is not depreciated; in the opinion of the Trustees, the market value of the Freehold
Property is in excess of its valuation. The most recent property valuation was performed by Fidler Taylor on
10 March 2020.

BASIS REGISTRATION LIMITED
22
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (¢ont'dl
Investment in
subsidiary
companies
13 FIXED ASSET INVESTMENTS
Listed
investments
Total
Cost or valuation
At 1 January 2024
Gains on investments
Additions
At 31 December 2024
100
424,858
28,126
3,293
456,277
424,958
28,126
3,293
456 377
100
Net Book Value:
At 31 December 2024
100
456 277
456 377
At 31 December 2023
100
424 858
424 958
The listed investments shown above are held at valuation. The investment in the subsidiary company
is held at cost.
Prlncipal Subsidiary
The following is a subsidiary undertaking of the Charity.
Name
BASIS Classroom Limited
Company Number
13523066
Reglstered offlce
St Monica's House
Holdlng
1000/0 Ordinary
The subsidiary is a dormant company which has not traded during the year:
Name
Net Assets
BASIS Classroom Limited
100
The subsidiary prepares financial statements to the year ended 31 December 2024.
14 DEBTORS
2024
2023
Trade debtors
Other debtors
Prepayments and accrued income
535,459
432,218
3,233
61,755
497,206
156,103
691,562
15 CREDITORS DUE WITHIN ONE YEAR
2024
2023
As Restated,
Trade creditors
Amounts owed by group undertakings
Taxation and social security
Accruals and deferred income
Other creditors
238,742
3,583
91,160
1,657,069
48,039
4,082
185,686
1,472,825
17,645
1,728.277
1,990,554
A prior year adjustment has been required to account for the correction of the VAT liability. See note
27 for details.

BASIS REGISTRATION LIMITED
23
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (cont'd)
16 ACCRUALS AND DEFERRED INCOME
Included within accruals and deferred income is a deferred income balance of £1,519,884 (2023:
£1,341,874).
During the year, the full prior year balance of £1,341,874 was released, and a further £1,519,884 was
deferred in the current period.
A large majority of the Charity's income is in relation to professional registers which relate to specified
periods. It is appropriate to recognise the income against the period ir) which it relates, as such a
deferred income balance arises.
17 STATEMENT OF FUNDS
At31
Gainsl Decembar
Losses
2024
At 1 January
2024
Income Expenditure
Unrestricted funds:
General funds all funds
461,382 3,225,025
2,995,631
28,126
718,902
At31
Gainsl December
Losses
2023
At 1 January
2023
Income Expenditure
Unrestricted funds:
General funds - all funds
785,038 2,597,497
2,936,323
15,170
461,382
18 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at 31 December 2024 are represented by:
Unrestrlcted
funds
2024
Total
2024
Tangible fixed assets
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
478,279
312.383
456,377
1,462,417
1,990,554
718,902
478,279
312,383
456,377
1,462.417
1.990,554
718,902
Fund balances at 31 December 2023 are represented by:
Unrestricted
funds
2023
Total
2023
Tangible fixed assets
Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
489,833
360,844
424,958
914,024
1.728,277
461,382
489,833
360,844
424,958
914,024
1,728,277
461,382

BASIS REGISTRATION LIMITED
24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 {cont'd}
19 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net incomel(expenditure) for the year (as per Statement of Financial Activities)
Adjustment for:
Depreciation
Amortisation
Gains on investments
Losses on disposal of fixed assets
Dividends, interests and rents from investments
Increase in debtors
Increase in creditors
Net cash provided by operating activities
257,520 (323,656)
20,520
17,593
189,429 154,187
(28,126) (15,170)
2,237
(21,667) (21,901)
(194,356) {176,683)
262,277 727,837
487,834 362,207
20 ANALYSIS OF CASH FLOW FROM FINANCING ACTIVITIES
2024
2023
Dividends, interests and rents from investments
Purchase of listed investments
21,667 323,656
(3,293)
18 374 323 656
21 ANALYSIS OF CASH FLOW FROM INVESTING ACTIVITIES
2024
2023
Purchase of tangible fixed assts
Purchase of intangible fixed assts
{11,203) (44,605)
(140,968) (209,879)
(152,171) {254,484>
22 ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
2023
Cash in hand and at bank
Total
770,855 416,818
770,855 416,818
23 ANALYSIS OF CHANGES IN NET DEBT
At1
January
2024
Cash
At31
Flows December
2024
2024
Cash at bank
416,818
354,037 770,855
24 PENSION COMMITMENTS
The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the charity in an independently administered fund. The pension cost charge represents
contributions payable by the charity to the fund and amounted to £108,080 {2023.' £108,789). Contributions
of £Nil (2023.. £9,201) were payable to the fund at the balance sheet date and are included in creditors.

BASIS REGISTRATION LIMITED
25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (cont'd)
25 OPERATING LEASE COMMITMENTS
At 31 December 2024 the Charity had commitments to make future minimum lease payments under non-
cancellable operating leases as follows..
2024
2023
Not later than 1 year
Later than 1 year and not later than 5 years
14,650
25,093
39,743
14,608
41,446
56,054
Lease payments totalling £14,650 {2023'. £38.256) have been recognised as an expense during the year.
26 RELATED PARTY TRANSACTIONS
During the year the following transactions took place at arm's length between the charity and related parties..
Sales of £1,784 and purchases of £8,550 (2023: £105 and £1,675 respectively) were made to companies in
which C Sprigg is a director in common. At the balance sheet date £553 {2023: £Nil) remained du6 to these
Sales of £71,547 and purchases of £852 (2023: £60,138 and £1,765) respectively were made to companies
in which S Everett is a director in common. At the balance sheet date £7,247 {2023: £318) remained due
Sales of £604 (2023: £510) were made to companies in which D W Burgess is a director in common. At the
balance sheet date £Nil12023.' £38) rernained due from these companies.
Purchases of £3,052 (2023: £2,139) were made from R Fenwick in relation to Exam Chairman fees.
Purchases for advisory work of £Nil (2023,. £17,100) were made from a company in which M Wearden is a
director in common.
Purchases for advisory work of £7,700 (2023.. £12,590) were made to J Moverley, acting as Chair of ARR
Committee & Treasurer.
Sales of £3,822 (2023: £260) were made to companies in which P Gadd is a director in common. At the
balance sheet date £Nil (2023: £Nil) remained due from these companies.
Sales of £150,052 (2023: £Nil) were made to companies in which C Wright is a director in common. Al the
balance sheet date £Nil (2023: £Nil) remained due from these companies.
Sales of £119,494 (2023: £Nil) were made to companies in which S Melrose is a director in common. At the
balance sheet date £23,416 (2023: £Nil) remained due from these companies.
27 PRIOR YEAR ADJUSTMENT
A prior year adjustment has been made to correct an understatement of the VAT creditor by £60,460. This
adjustment reflects a rnisstatement in the financial statements, where the liability was not fully recorded.
However, VAT submissions and payments to HMRC were accurate and made in accordance with
requirements. This restatement ensures the financial statements now appropriately reflect the amount owed
as at the reporting date.
The total impact to Basis Registration Limited's reserves as a result of the prior year adjustment was a
decrease of £60,460. Comparative figures have been restated accordingly.