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Registration number: 05231231

Bath Literary Agency Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Bath Literary Agency Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Bath Literary Agency Limited

(Registration number: 05231231)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

2,328

2,616

Current assets

 

Debtors

5

24,074

31,794

Cash at bank and in hand

 

41,500

22,815

 

65,574

54,609

Creditors: Amounts falling due within one year

6

(29,363)

(27,368)

Net current assets

 

36,211

27,241

Net assets

 

38,539

29,857

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

38,439

29,757

Shareholders' funds

 

38,539

29,857

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 May 2025 and signed on its behalf by:
 

.........................................
J B McLay
Director

 

Bath Literary Agency Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
5 Gloucester Road
Lower Swainswick
Bath
Avon
BA1 7BH
United Kingdom

These financial statements were authorised for issue by the Board on 31 May 2025.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

 

Bath Literary Agency Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

25% straight line

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument
 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

 

Bath Literary Agency Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

4

Tangible assets

Fixtures and fittings
£

Computer equipment
£

Total
£

Cost or valuation

At 1 October 2023

2,575

3,881

6,456

Additions

-

478

478

At 30 September 2024

2,575

4,359

6,934

Depreciation

At 1 October 2023

257

3,583

3,840

Charge for the year

515

251

766

At 30 September 2024

772

3,834

4,606

Carrying amount

At 30 September 2024

1,803

525

2,328

At 30 September 2023

2,318

298

2,616

5

Debtors

Current

2024
£

2023
£

Trade debtors

4,900

22,594

Prepayments

-

4,200

Other debtors

19,174

5,000

 

24,074

31,794

 

Bath Literary Agency Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

8,451

3,266

Accruals and deferred income

821

1,048

Other creditors

20,091

23,054

29,363

27,368

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100