Hi Kendo65,
You will need to amend your 22/23 tax return to request the loss is carried forward, you have until 31 January 2025 to do this.
The loss can be carried forward and set against the profit of a future tax year.
The cash basis of accounting allows you to carry the loss forward, but not set it against other income arising in the tax year the loss occurs.
Please also have a look a the guidance at
Cash basis Cash basis changes from the 2024 to 2025 tax year for changes that will come into effect next year.
Thank you.