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Registered number: 07953988
Bath Self Storage Limited
Unaudited Financial Statements
For the Period 1 January 2025 to 31 March 2026
Chippendale and Clark
Bath Self Storage Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Bath Self Storage Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07953988

| 31 March 2026 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 269,710 |  | 278,748
|  |  | 269,710 |  | 278,748
CURRENT ASSETS
Debtors | 5 | 54,779 |  | 6,272 |
Cash at bank and in hand |  | 74,626 |  | 114,302 |
|  | 129,405 |  | 120,574 |
Creditors: Amounts Falling Due Within One Year | 6 | (52,913 ) |  | (45,797 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 76,492 |  | 74,777
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 346,202 |  | 353,525
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (7,688 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (57,728 ) |  | (50,994 )
NET ASSETS |  |  | 288,474 |  | 294,843
CAPITAL AND RESERVES
Called up share capital | 9 |  | 110 |  | 110
Revaluation reserve | 11 |  | 147,010 |  | 147,010
Profit and Loss Account |  |  | 141,354 |  | 147,723
SHAREHOLDERS' FUNDS |  |  | 288,474 |  | 294,843

Page 1
Page 2
Bath Self Storage Limited
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 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 John Perry Director
31/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Bath Self Storage Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Bath Self Storage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07953988 . The registered office is 7/8 Avon Reach Monkton Hill, Chippenham, Wiltshire, SN15 1EE.
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. 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:

Freehold | 10 Years Straight Line
Plant & Machinery | 50 / 10 Years Straight Line
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

The 50 year straight line depreciation method relates to the containers.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Bath Self Storage Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 March 2026
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 17,262 | 386,051 | 26,109 | 11,338 | 440,760
Additions | - | 515 | - | 890 | 1,405
As at 31 March 2026 | 17,262 | 386,566 | 26,109 | 12,228 | 442,165
Depreciation
As at 1 January 2025 | 6,905 | 133,844 | 15,094 | 6,169 | 162,012
Provided during the period | 2,158 | 2,949 | 3,442 | 1,894 | 10,443
As at 31 March 2026 | 9,063 | 136,793 | 18,536 | 8,063 | 172,455
Net Book Value
As at 31 March 2026 | 8,199 | 249,773 | 7,573 | 4,165 | 269,710
As at 1 January 2025 | 10,357 | 252,207 | 11,015 | 5,169 | 278,748

Page 4
Page 5
Bath Self Storage Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 March 2026
Cost or valuation as at 31 March 2026 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
At cost | 17,262 | 386,566 | 26,109 | 12,228 | 442,165
| 17,262 | 386,566 | 26,109 | 12,228 | 442,165

The 139 storage containers have been revauled in the year at £1800 each.
5. Debtors

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,227 |  | 3,822
Prepayments and accrued income | 1,000 |  | -
Other taxes and social security | - |  | 447
Director's loan account | 304 |  | 1,755
| 4,531 |  | 6,024
Due after more than one year
Other debtors | 50,248 |  | 248
| 54,779 |  | 6,272

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 949 |  | 3,795
Trade creditors | 1,020 |  | 658
Bank loans and overdrafts | 3,319 |  | 9,732
Corporation tax | 23,255 |  | 8,454
Other taxes and social security | 959 |  | -
VAT | 7,051 |  | 6,338
Other creditors | 16,360 |  | 16,820
| 52,913 |  | 45,797

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

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,898
Bank loans | - |  | 5,790
| - |  | 7,688

Page 5
Page 6
Bath Self Storage Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 March 2026
8. Obligations Under Finance Leases and Hire Purchase

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 949 |  | 3,795
Later than one year and not later than five years | - |  | 1,898
| 949 |  | 5,693
| 949 |  | 5,693

9. Share Capital

| 31 March 2026 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 110

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr John Perry | 1,755 | - | 1,451 | - | 304

The above loan is unsecured, interest free and repayable on demand.
11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 147,010 | 147,723
Profit for the period and total comprehensive income | - | 64,631
Dividends paid | - | (71,000)
As at 31 March 2026 | 147,010 | 141,354

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