I'd say the circuit ends at the elv transformer, then that's the only thing served. The things in the bathroom are served by the elv circuit. Just common sense really due to the isolation.
Common sense, yes but don't forget that the same regulation requires RCD protection of a circuit which 'serves'
nothing in the bathroom if it happens to 'pass through' Zones 1 and/or 2, so I'm not convinced one can rely too much on the common sense basis of the reg!
However, having just looked at it properly, the reg actually does relate specifically to "low voltage circuits" - which in BS 7671-speak (but apparently not IEC-speak) excludes 'ELV', so maybe you're right.
Having said that, this could get a little silly. If we're going to say that the 230V supply is not serving the bathroom because it's only serving an ELV transformer above the ceiling (I imagine that it would be considered to be 'serving the bathroom' if the transformer were actually
in the room?), then what about a recessed downlight, all the electrical parts of which may also be above the ceiling?
In any event, if there were any non-ELV lights (or a shaver socket, or anything else) in the room on the circuit, then the reg would require RCD protection for that reason, even if there were also ELV items.
Kind Regards, John