Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03000262 Mr Jasbir Bath Mr Tejit Bath Mr Jasbir Bath iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03000262 2024-12-31 03000262 2025-12-31 03000262 2025-01-01 2025-12-31 03000262 frs-core:CurrentFinancialInstruments 2025-12-31 03000262 frs-core:Non-currentFinancialInstruments 2025-12-31 03000262 frs-core:PlantMachinery 2025-12-31 03000262 frs-core:PlantMachinery 2025-01-01 2025-12-31 03000262 frs-core:PlantMachinery 2024-12-31 03000262 frs-core:ShareCapital 2025-12-31 03000262 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03000262 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03000262 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03000262 frs-bus:SmallEntities 2025-01-01 2025-12-31 03000262 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03000262 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03000262 frs-bus:Director1 2025-01-01 2025-12-31 03000262 frs-bus:Director2 2025-01-01 2025-12-31 03000262 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 03000262 frs-countries:EnglandWales 2025-01-01 2025-12-31 03000262 2023-12-31 03000262 2024-12-31 03000262 2024-01-01 2024-12-31 03000262 frs-core:CurrentFinancialInstruments 2024-12-31 03000262 frs-core:Non-currentFinancialInstruments 2024-12-31 03000262 frs-core:ShareCapital 2024-12-31 03000262 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03000262
Bath & Bath Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03000262
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 273,318 203,646
Cash at bank and in hand 30,298 174,170
303,616 377,816
Creditors: Amounts Falling Due Within One Year 6 (275,469 ) (345,333 )
NET CURRENT ASSETS (LIABILITIES) 28,147 32,483
TOTAL ASSETS LESS CURRENT LIABILITIES 28,147 32,483
Creditors: Amounts Falling Due After More Than One Year 7 (26,482 ) (28,624 )
NET ASSETS 1,665 3,859
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,663 3,857
SHAREHOLDERS' FUNDS 1,665 3,859
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Jasbir Bath
Director
22/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bath & Bath Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03000262 . The registered office is 21-23 Mossop Street, London, SW3 2LY.
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:
Plant & Machinery 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 1,302
As at 31 December 2025 1,302
Depreciation
As at 1 January 2025 1,302
As at 31 December 2025 1,302
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 118 (43,046 )
Due after more than one year
Other debtors 273,200 246,692
273,318 203,646
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 205,948 38,935
Other loans 3,161 1,944
Other creditors 35,386 17,580
Accruals and deferred income - 241,000
Directors' loan accounts 30,974 45,874
275,469 345,333
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 26,482 28,624
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5