1 January 2022 false No description of principal activity Taxfiler 2023.9 SC535726business:PrivateLimitedCompanyLtd2022-01-012022-12-31 SC5357262021-12-31 SC5357262022-01-012022-12-31 SC535726business:AuditExempt-NoAccountantsReport2022-01-012022-12-31 SC535726business:FilletedAccounts2022-01-012022-12-31 SC5357262022-12-31 SC535726business:Director12022-01-012022-12-31 SC535726business:Director22022-01-012022-12-31 SC535726business:RegisteredOffice2022-01-012022-12-31 SC5357262021-12-31 SC535726core:WithinOneYear2022-12-31 SC535726core:WithinOneYear2021-12-31 SC535726core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC535726core:ShareCapitalcore:PreviouslyStatedAmount2021-12-31 SC535726core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC535726core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-12-31 SC535726core:PreviouslyStatedAmount2022-12-31 SC535726core:PreviouslyStatedAmount2021-12-31 SC535726business:SmallEntities2022-01-012022-12-31 SC535726countries:Scotland2022-01-012022-12-31 SC535726core:IntangibleAssetsOtherThanGoodwill2021-12-31 SC535726core:IntangibleAssetsOtherThanGoodwill2022-12-31 SC535726core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31 SC535726core:ComputerEquipment2021-12-31 SC535726core:ComputerEquipment2022-12-31 SC535726core:ComputerEquipment2022-01-012022-12-31 SC5357262021-01-012021-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC535726 (Scotland)
Bespoke Fabrics Ltd Unaudited accounts for the year ended 31 December 2022
Bespoke Fabrics Ltd Unaudited accounts Contents
Page
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Bespoke Fabrics Ltd Company Information for the year ended 31 December 2022
Directors
Joan Johnston James Alex Johnston
Company Number
SC535726 (Scotland)
Registered Office
42 MAYNE ROAD ELGIN MORAYSHIRE IV30 1PB SCOTLAND
Accountants
Sheryl Dyer 19 Hedge Road Garmouth Fochabers IV32 7NU
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Bespoke Fabrics Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,067 
6,192 
Tangible assets
382 
510 
4,449 
6,702 
Current assets
Inventories
14,960 
28,435 
Debtors
(22,144)
(9,132)
Cash at bank and in hand
13,032 
23,119 
5,848 
42,422 
Creditors: amounts falling due within one year
(114,105)
(113,624)
Net current liabilities
(108,257)
(71,202)
Net liabilities
(103,808)
(64,500)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(103,908)
(64,600)
Shareholders' funds
(103,808)
(64,500)
For the year ending 31 December 2022 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2023 and were signed on its behalf by
Joan Johnston Director Company Registration No. SC535726
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Bespoke Fabrics Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
Bespoke Fabrics Ltd is a private company, limited by shares, registered in Scotland, registration number SC535726. The registered office is 42 MAYNE ROAD, ELGIN, MORAYSHIRE, IV30 1PB, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2022
10,624 
At 31 December 2022
10,624 
Amortisation
At 1 January 2022
4,432 
Charge for the year
2,125 
At 31 December 2022
6,557 
Net book value
At 31 December 2022
4,067 
At 31 December 2021
6,192 
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Bespoke Fabrics Ltd Notes to the Accounts for the year ended 31 December 2022
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2022
680 
At 31 December 2022
680 
Depreciation
At 1 January 2022
170 
Charge for the year
128 
At 31 December 2022
298 
Net book value
At 31 December 2022
382 
At 31 December 2021
510 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
2,059 
(513)
Trade debtors
3,548 
4,079 
Other debtors
(27,751)
(12,698)
(22,144)
(9,132)
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
100,000 
100,000 
VAT
1,339 
- 
Trade creditors
12,759 
13,624 
Taxes and social security
7 
- 
114,105 
113,624 
8
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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