ACCOUNTS - Final Accounts

Company Registration Number: SC317455

BATHSHEBA (HOLDINGS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 21 DECEMBER 2025


BATHSHEBA (HOLDINGS) LIMITED REGISTERED NUMBER:SC317455

STATEMENT OF FINANCIAL POSITION

AS AT 21 DECEMBER 2025

	21 December	31 December
	2025	2024
Note	£	£

Fixed assets
Investments	2	100	100
		100	100

Total assets less current liabilities		100	100

Net assets		100	100

Capital and reserves
Called up share capital	100	100
	100	100

For the period ended 21 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Gary MacCulloch

Director

Date: 27 August 2026

The notes on pages 2 to 3 form part of these financial statements.

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BATHSHEBA (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 21 DECEMBER 2025

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2

Going concern

In preparing these financial statements, the Directors of the Company have given careful consideration to the Group and Company's current and anticipated financial position, its cash flows, liquidity and forecasted performance alongside potential risks and mitigating factors for its ability to continue as a going concern for at least twelve months from the date of issue of these financial statements. Based on this review, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and thus consider it appropriate to prepare the financial statements on a going concern basis.

1.3

Functional currency

The Company's functional and presentational currency is GBP.

1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	100
	At 21 December 2025	100

3.	Related party transactions
	The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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BATHSHEBA (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 21 DECEMBER 2025

4.	Controlling party

The Company’s parent undertaking at the balance sheet date was Lynnet Leisure (Properties) Limited, a company incorporated in Scotland. Their registered address is 19 Royal Exchange Square, Glasgow, Scotland, G1 3AJ.

The Company's ultimate controlling parent undertaking at the balance sheet date was MML (RES) Limited, a company incorporated in Scotland. Their registered address is 19 Royal Exchange Square, Glasgow, Scotland, G1 3AJ.

The Company's results are included within the consolidated accounts of MML (RES) Limited and these can be obtained from Companies House or the registered address noted above.

Following the period end, on 22 December 2025, ownership of MML (RES) Ltd changed resulting in a new ultimate parent undertaking, Tipple and Title (Holdings) Limited of which there is no ultimate controlling party. Their registered address is 19 Royal Exchange Square, Glasgow, Scotland, G1 3AJ.

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