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Registration number: 05231231

Bath Literary Agency Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

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 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,819 | 2,328
Current assets |  |  |
Debtors | 5 | 33,398 | 24,074
Cash at bank and in hand |  | 36,024 | 41,500
|  | 69,422 | 65,574
Creditors: Amounts falling due within one year | 6 | (21,835) | (29,363)
Net current assets |  | 47,587 | 36,211
Net assets |  | 49,406 | 38,539
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 49,306 | 38,439
Shareholders' funds |  | 49,406 | 38,539

For the financial year ending 30 September 2025 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 19 June 2026 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 2025

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 19 June 2026.

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 2025 (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 (2024 - 0).

Bath Literary Agency Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

4 | Tangible assets

| Fixtures and fittings £ | Computer equipment £ | Total £
Cost or valuation
At 1 October 2024 | 2,575 | 4,359 | 6,934
Additions | - | 214 | 214
At 30 September 2025 | 2,575 | 4,573 | 7,148
Depreciation
At 1 October 2024 | 772 | 3,834 | 4,606
Charge for the year | 515 | 208 | 723
At 30 September 2025 | 1,287 | 4,042 | 5,329
Carrying amount
At 30 September 2025 | 1,288 | 531 | 1,819
At 30 September 2024 | 1,803 | 525 | 2,328

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 11,432 | 4,900
Other debtors | 21,966 | 19,174
| 33,398 | 24,074

Bath Literary Agency Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 8,331 | 8,451
Accruals and deferred income | 1,336 | 821
Other creditors | 12,168 | 20,091
| 21,835 | 29,363

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Other transactions with directors

As at 30 September 2025, the director, Mr J McLay, owed the company a balance of £731, which was settled post year end.