Traditional accounting and cash basis accounting

As a sole trader, I will invest much of money to set up the business. It will makes the loss more than the revenue. Is it only can b/f this loss to the next year in traditional accounting? If in the beginning I choose to use traditional accounting, and if my turnover keep lower than 150000, can I change back to cash basis accounting later?

Hi Chun Ho Chan,
You can still bring losses forward when using cash basis.
Please find more help here:
HS227 Losses (2023)
Thank you.