Imperial Bath Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15113349

		31 March 2026		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		4,005,098		3,283,275

			4,005,098		3,283,275
CURRENT ASSETS
Debtors	5	103,774		13,769
Cash at bank and in hand		3,073		4,257

		106,847		18,026
Creditors: Amounts Falling Due Within One Year	6	-		(1,192,579 )

NET CURRENT ASSETS (LIABILITIES)			106,847		(1,174,553 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,111,945		2,108,722

Creditors: Amounts Falling Due After More Than One Year	7		(4,809,126 )		(2,123,809 )

NET LIABILITIES			(697,181 )		(15,087 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(697,182 )		(15,088 )

SHAREHOLDERS' FUNDS			(697,181)		(15,087)

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Imperial Bath 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 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.

The financial statements were approved by the board of directors on 2 October 2026 and were signed on its behalf by:

Mr Ashvin Degnarain

Director

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Imperial Bath Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15113349 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

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.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

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 years 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.

Current tax is recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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: 2 (2024: 1)

4. Investment Property

	31 March 2026
	£
Fair Value
As at 1 October 2024	3,283,275
Additions	721,823

As at 31 March 2026	4,005,098

5. Debtors

	31 March 2026	30 September 2024
	£	£
Due within one year
Other debtors	103,774	13,769

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Imperial Bath Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	31 March 2026	30 September 2024
	£	£
Trade creditors	-	20,813
Amounts owed to group undertakings	-	1,169,266
Other creditors	-	2,500

	-	1,192,579

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

	31 March 2026	30 September 2024
	£	£
Bank loans	-	2,123,809
Other creditors	4,809,126	-

	4,809,126	2,123,809

8. Share Capital

	31 March 2026	30 September 2024
	£	£
Called Up Share Capital not Paid	-	1
Called Up Share Capital has been paid up	1	-

Amount of Allotted, Called Up Share Capital	1	1

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