Bath-Lift Limited Filleted Accounts Cover
Bath-Lift Limited
Company No. 03925350
Information for Filing with The Registrar
30 June 2024
Bath-Lift Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 June 2024.
Principal activities
The principal activity of the company during the year under review was manufacturing of bath aids.
Directors
The Directors who served at any time during the year were as follows:
A.E. Greenwood
W.L. Steadman
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
W.L. Steadman
Director
07 March 2025
Bath-Lift Limited Balance Sheet Registrar
at
30 June 2024
Company No.
03925350
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
76,30081,750
76,30081,750
Current assets
Stocks
5
157,58794,153
Debtors
6
63,98238,656
Cash at bank and in hand
47,06561,586
268,634194,395
Creditors: Amount falling due within one year
7
(97,823)
(111,162)
Net current assets
170,81183,233
Total assets less current liabilities
247,111164,983
Net assets
247,111164,983
Capital and reserves
Called up share capital
11
Profit and loss account
9
247,110164,982
Total equity
247,111164,983
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 07 March 2025 and signed on its behalf by:
W.L. Steadman
Director
07 March 2025
Bath-Lift Limited Notes to the Accounts Registrar
for the year ended 30 June 2024
1
General information
Bath-Lift Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 03925350
Its registered office is:
Unit 75 Bedford Street
Stoke-On-Trent
ST1 4PZ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
67
4
Intangible fixed assets
Patents and trade-marks
Total
£
£
Cost
At 1 July 2023
109,000109,000
At 30 June 2024
109,000109,000
Amortisation and impairment
At 1 July 2023
27,25027,250
Charge for the year
5,4505,450
At 30 June 2024
32,70032,700
Net book values
At 30 June 2024
76,30076,300
At 30 June 2023
81,75081,750
5
Stocks
2024
2023
£
£
Raw materials and consumables
157,58794,153
157,58794,153
6
Debtors
2024
2023
£
£
Trade debtors
61,71536,381
Prepayments and accrued income
2,2672,275
63,98238,656
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
12,1938,334
Taxes and social security
44,088
24,701
Loans from directors
38,32476,323
Other creditors
472539
Accruals and deferred income
2,7461,265
97,823111,162
8
Share Capital
100 Ordinary shares
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
10
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
2,000
-
2,000
-
Dividends by type:
Equity dividends
2,000-
2,000
-
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