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# VICTORIA BATHS TRADING LIMITED

## Company limited by guarantee

## Company Registration Number:
08428193 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 1 January 2024

## End date: 31 December 2024

# VICTORIA BATHS TRADING LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# VICTORIA BATHS TRADING LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The company's principal activity during the period was promotion and organisation of events such as weddings, film shoots and similar at the Victoria Baths.

Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Bernard Priest
Suzanne Donovan
Shaun Hinds
Katherine Mulhall

The director shown below has held office during the period of
1 January 2024 to 7 September 2024

Janet Slade

Secretary Philippa Williamson

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
15 September 2025

And signed on behalf of the board by:
Name: Bernard Priest
Status: Director

# VICTORIA BATHS TRADING LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2024

| 2024 | 2023
--- | --- | ---
| £ | £
Turnover: | 303,465 | 386,873
Cost of sales: | ( 47,789 ) | ( 47,356 )
Gross profit(or loss): | 255,676 | 339,517
Distribution costs: | 0 | 0
Administrative expenses: | ( 259,331 ) | ( 346,879 )
Other operating income: | 0 | 0
Operating profit(or loss): | (3,655) | (7,362)
Interest receivable and similar income: | 401 | 194
Interest payable and similar charges: | 0 | 0
Profit(or loss) before tax: | (3,254) | (7,168)
Tax: | 0 | 0
Profit(or loss) for the financial year: | (3,254) | (7,168)

# VICTORIA BATHS TRADING LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 1,357 | 4,609
Investments: |  | 0 | 0
Total fixed assets: |  | 1,357 | 4,609
Current assets
Stocks: | 4 | 8,240 | 8,603
Debtors: | 5 | 29,527 | 67,532
Cash at bank and in hand: |  | 69,991 | 131,975
Total current assets: |  | 107,758 | 208,110
Creditors: amounts falling due within one year: | 6 | ( 107,755 ) | ( 208,105 )
Net current assets (liabilities): |  | 3 | 5
Total assets less current liabilities: |  | 1,360 | 4,614
Total net assets (liabilities): |  | 1,360 | 4,614
Members' funds
Profit and loss account: |  | 1,360 | 4,614
Total members' funds: |  | 1,360 | 4,614

The notes form part of these financial statements

# VICTORIA BATHS TRADING LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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 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.

This report was approved by the board of directors on 15 September 2025
and signed on behalf of the board by:

Name: Bernard Priest
Status: Director

The notes form part of these financial statements

# VICTORIA BATHS TRADING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows Fixtures, fittings, tools and equipment over 5 years

  Other accounting policies

  Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably

# VICTORIA BATHS TRADING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 2. Employees

  | 2024 | 2023
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# VICTORIA BATHS TRADING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2024 |  |  | 51,061 |  |  | 51,061
Additions |  |  | 0 |  |  | 0
Disposals |  |  | 0 |  |  | 0
Revaluations |  |  | 0 |  |  | 0
Transfers |  |  | 0 |  |  | 0
At 31 December 2024 |  |  | 51,061 |  |  | 51,061
Depreciation |  |  |  |  |  |
At 1 January 2024 |  |  | 46,452 |  |  | 46,452
Charge for year |  |  | 3,252 |  |  | 3,252
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2024 |  |  | 49,704 |  |  | 49,704
Net book value |  |  |  |  |  |
At 31 December 2024 |  |  | 1,357 |  |  | 1,357
At 31 December 2023 |  |  | 4,609 |  |  | 4,609

# VICTORIA BATHS TRADING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Stocks

| 2024 | 2023
--- | --- | ---
| £ | £
Stocks | 8,240 | 8,603
Total | 8,240 | 8,603

# VICTORIA BATHS TRADING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Trade debtors | 15,924 | 64,236
Other debtors | 13,603 | 3,296
Total | 29,527 | 67,532

# VICTORIA BATHS TRADING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 6. Creditors: amounts falling due within one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Trade creditors | 2,263 | 0
Taxation and social security | 17,389 | 32,132
Other creditors | 88,103 | 175,973
Total | 107,755 | 208,105