REGISTERED NUMBER: 12279102 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BATH LEASEHOLD MANAGEMENT LTD

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

5

Report of the Accountants

7

DIRECTOR:

Ms S L Dedakis

REGISTERED OFFICE:

16 Kipling Avenue

Bath

Somerset

BA2 4RB

REGISTERED NUMBER:

12279102 (England and Wales)

ACCOUNTANTS:

SMH Taxation and Accountancy Ltd

16 Kipling Avenue

Bath

Somerset

BA2 4RB

The director presents her report with the financial statements of the company for the year ended 31 December 2025.

DIRECTOR

Ms S L Dedakis held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Ms S L Dedakis - Director

17 September 2026

FIXED ASSETS

Tangible assets

4

59,176

73,962

CURRENT ASSETS

Debtors

5

17,041

17,722

Cash at bank and in hand

393,237

123,878

410,278

141,600

CREDITORS

Amounts falling due within one year

6

(181,415

)

(89,351

)

NET CURRENT ASSETS

228,863

52,249

TOTAL ASSETS LESS CURRENT LIABILITIES

288,039

126,211

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

288,038

126,210

288,039

126,211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2026 and were signed by:

Ms S L Dedakis - Director

1.	STATUTORY INFORMATION

Bath Leasehold Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

4,921

86,490

11,671

103,082

Additions

1,170

-

875

2,045

At 31 December 2025

6,091

86,490

12,546

105,127

DEPRECIATION

At 1 January 2025

2,477

17,298

9,345

29,120

Charge for year

841

15,222

768

16,831

At 31 December 2025

3,318

32,520

10,113

45,951

NET BOOK VALUE

At 31 December 2025

2,773

53,970

2,433

59,176

At 31 December 2024

2,444

69,192

2,326

73,962

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,225

12,395

Other debtors

100

-

Directors' current accounts

-

1,172

Prepayments and accrued income

6,716

4,155

17,041

17,722

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

42,820

46,229

Trade creditors

4,769

1,302

Tax

65,820

1,085

Social security and other taxes

6,621

5,960

VAT

39,308

32,240

Other creditors

-

1,035

Directors' current accounts

207

-

Accruals and deferred income

21,870

1,500

181,415

89,351

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

SMH Taxation and Accountancy Ltd

16 Kipling Avenue

Bath

Somerset

BA2 4RB

Date: .............................................