Company No: 11598025 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	28,178		33,686
		28,178		33,686
Current assets
Debtors	4	99,997		59,021
Cash at bank and in hand		27,064		24,790
		127,061		83,811
Creditors: amounts falling due within one year	5	( 145,125)		( 164,921)
Net current liabilities		(18,064)		(81,110)
Total assets less current liabilities		10,114		(47,424)
Creditors: amounts falling due after more than one year	6	0		( 2,948)
Provision for liabilities		( 4,147)		( 3,909)
Net assets/(liabilities)		5,967		( 54,281)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		5,867		( 54,381 )
Total shareholders' funds/(deficit)		5,967		( 54,281)

For the financial year ending 31 October 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Nook of Bath Ltd (registered number: 11598025) were approved and authorised for issue by the Board of Directors on 31 July 2026. They were signed on its behalf by:

C J S Askew Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Nook of Bath Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Herston Cross House, 230 High Street, Swanage, BH19 2PQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

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.

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.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 November 2024	38,783		13,161		8,574		60,518
Additions	0		0		3,300		3,300
At 31 October 2025	38,783		13,161		11,874		63,818
Accumulated depreciation
At 01 November 2024	16,921		7,250		2,661		26,832
Charge for the financial year	5,465		1,478		1,865		8,808
At 31 October 2025	22,386		8,728		4,526		35,640
Net book value
At 31 October 2025	16,397		4,433		7,348		28,178
At 31 October 2024	21,862		5,911		5,913		33,686

4. Debtors

	2025		2024
	£		£
Trade debtors	54,809		39,899
Amounts owed by directors	37,772		11,230
Prepayments	2,742		0
VAT recoverable	4,285		7,427
Corporation tax	0		465
Other debtors	389		0
	99,997		59,021

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	3,380		3,131
Trade creditors	31,916		34,393
Accruals	5,000		602
Other taxation and social security	213		7,857
Other creditors	104,616		118,938
	145,125		164,921

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		2,948

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
Within one year	19,000		0
Between one and five years	7,917		0
Total future minimum lease payments under non-cancellable operating leases	26,917		0