Shaikh al-Albani rahimahullah was asked:
The first question: what is the ruling on reciting the basmalah in the washroom, specifically as you know that the washroom includes the shower and the place to relieve oneself [the toilet]?
This question is from the women you said?
Yes, the women from Khubar and Damam
Mashallah, we spoke a lot on this issue and you asked for a summary of the answer. So we say: verily the basmalah is legislated in regards to the one who wants to relieve himself before removing his clothing and sitting to relieve himself. It does not harm afterwards that the toilet is in a small room and next to the toilet is the sink and shower. All this does not harm because if we suppose that the sink that you make wudu from is next to the toilet, then when you sit on the toilet, before you remove your clothes, you say: Bismillah. Likewise, when you exit you say: Ghufraanak. Here, there is no exiting because he will move to the sink. However the intent here of exiting is wearing the clothes even if he walks, even if he takes one step, then he says: Ghuraanak. This is the answer to the issue.
Therefore, even the remembrance before entering the washroom?
It is likewise. Not inside it because that which I understood is that there is not a separate toilet, but it is inside the room
In it is a toilet and sink
Yes. So when he comes to the toilet to sit on it he says: I seek refuge in Allah from male and female devils.When he raises his clothing then he says: Ghuraank even if he walks one step”.
[Rihlatul Nur no. 29 Side B as cited in Jami’ Turaath ‘Allamahtul al-Albani fi Fiqh pg. 132]
Faisal Ibn Abdul Qaadir Ibn Hassan