Bath Energy Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10542386

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		1
Tangible Assets	5		63,499		83,719

			63,499		83,720
CURRENT ASSETS
Stocks	6	14,284		6,000
Debtors	7	41,178		72,056
Cash at bank and in hand		26,485		65,980

		81,947		144,036
Creditors: Amounts Falling Due Within One Year	8	(118,208 )		(172,919 )

NET CURRENT ASSETS (LIABILITIES)			(36,261 )		(28,883 )

TOTAL ASSETS LESS CURRENT LIABILITIES			27,238		54,837

Creditors: Amounts Falling Due After More Than One Year	9		(26,933 )		(42,431 )

NET ASSETS			305		12,406

CAPITAL AND RESERVES
Called up share capital	10		100		1
Profit and Loss Account			205		12,405

SHAREHOLDERS' FUNDS			305		12,406

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Bath Energy Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Nicola Seviour

Director

30/07/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bath Energy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10542386 . The registered office is 2-3 Mile End, London Road , Bath, BA1 6PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 1 year.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

13Average number of employees, including directors, during the year was: 13 (2023: 11)

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Bath Energy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	18,769

As at 31 December 2024	18,769

Amortisation
As at 1 January 2024	18,768
Provided during the period	1

As at 31 December 2024	18,769

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	1

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	4,259	70,800	26,906	41,209	143,174
Additions	598	-	-	278	876

As at 31 December 2024	4,857	70,800	26,906	41,487	144,050

Depreciation
As at 1 January 2024	1,940	32,223	19,118	6,174	59,455
Provided during the period	692	9,644	1,947	8,813	21,096

As at 31 December 2024	2,632	41,867	21,065	14,987	80,551

Net Book Value
As at 31 December 2024	2,225	28,933	5,841	26,500	63,499

As at 1 January 2024	2,319	38,577	7,788	35,035	83,719

6. Stocks

	2024	2023
	£	£
Materials	9,200	6,000
Showroom Stock	5,084	-

	14,284	6,000

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Bath Energy Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	26,225	41,297
Prepayments and accrued income	8,879	10,330
Other debtors	2,500	2,500
Director's loan account	3,574	17,929

	41,178	72,056

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	25,462	69,665
Bank loans and overdrafts	33,625	44,229
Other loans	14,015	16,708
Corporation tax	11,276	-
Other taxes and social security	7,709	8,419
VAT	20,796	22,182
Net wages	2,554	-
Other creditors	1,521	3,354
Accruals and deferred income	1,250	8,362

	118,208	172,919

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	4,000	14,887
Other loans	22,933	27,544

	26,933	42,431

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	1

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