Bath Street Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC621310

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,296		29,083

			22,296		29,083
CURRENT ASSETS
Stocks	5	13,556		30,825
Debtors	6	4,600		15,760
Cash at bank and in hand		40,713		60,584

		58,869		107,169
Creditors: Amounts Falling Due Within One Year	7	(723,506 )		(544,807 )

NET CURRENT ASSETS (LIABILITIES)			(664,637 )		(437,638 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(642,341 )		(408,555 )

Creditors: Amounts Falling Due After More Than One Year	8		(275,421 )		(180,891 )

NET LIABILITIES			(917,762 )		(589,446 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(917,862 )		(589,546 )

SHAREHOLDERS' FUNDS			(917,762)		(589,446)

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Bath Street Trading Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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 his 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

Mr Derek Mitchell

Director

13/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bath Street Trading Limited is a private company, limited by shares, incorporated in Scotland, registered number SC621310 . The registered office is 10 Craigmillar Park, Edinburgh, EH16 5NE.

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.

2.3. 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% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.4. 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

Average number of employees, including directors, during the year was: 23 (2024: 21)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2024	20,357	46,998	14,189	81,544
Additions	6,904	900	-	7,804

As at 28 February 2025	27,261	47,898	14,189	89,348

Depreciation
As at 1 March 2024	16,033	23,605	12,823	52,461
Provided during the period	3,092	11,039	460	14,591

As at 28 February 2025	19,125	34,644	13,283	67,052

Net Book Value
As at 28 February 2025	8,136	13,254	906	22,296

As at 1 March 2024	4,324	23,393	1,366	29,083

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Bath Street Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Stocks

	2025	2024
	£	£
Stock	6,720	2,115
Finished goods	6,836	28,710

	13,556	30,825

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,524	3,845
Prepayments and accrued income	-	11,815
Other debtors	-	100
Other debtors (1)	1,076	-

	4,600	15,760

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	375,859	122,717
Bank loans and overdrafts	10,000	10,000
Corporation tax	(7,164 )	(4,776 )
Other taxes and social security	328,329	301,625
Other creditors	14,832	-
Accruals and deferred income	1,650	9,959
Amounts owed to group undertakings	-	105,282

	723,506	544,807

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

	2025	2024
	£	£
Bank loans	11,488	21,590
Amounts owed to related parties	263,933	159,301

	275,421	180,891

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Post Balance Sheet Events

On the 30th September 2025 the company sold its operating assets and stock and has ceased to trade with immediate effect from that date.

The director is currently considering all options for the company, including the appointment of a liquidator who will apply for a voluntary liquidation ofthe company.

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