Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31true2022-02-16false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13920200 2022-02-15 13920200 2022-02-16 2023-03-31 13920200 2023-03-31 13920200 1999-03-02 2022-02-15 13920200 c:Director1 2022-02-16 2023-03-31 13920200 d:PlantMachinery 2022-02-16 2023-03-31 13920200 d:PlantMachinery 2023-03-31 13920200 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-02-16 2023-03-31 13920200 d:ComputerEquipment 2022-02-16 2023-03-31 13920200 d:ComputerEquipment 2023-03-31 13920200 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-02-16 2023-03-31 13920200 d:OwnedOrFreeholdAssets 2022-02-16 2023-03-31 13920200 d:CurrentFinancialInstruments 2023-03-31 13920200 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13920200 d:ShareCapital 2022-02-16 2023-03-31 13920200 d:ShareCapital 2023-03-31 13920200 d:RetainedEarningsAccumulatedLosses 2022-02-16 2023-03-31 13920200 d:RetainedEarningsAccumulatedLosses 2023-03-31 13920200 c:OrdinaryShareClass1 2022-02-16 2023-03-31 13920200 c:OrdinaryShareClass2 2022-02-16 2023-03-31 13920200 c:FRS102 2022-02-16 2023-03-31 13920200 c:AuditExempt-NoAccountantsReport 2022-02-16 2023-03-31 13920200 c:FullAccounts 2022-02-16 2023-03-31 13920200 c:PrivateLimitedCompanyLtd 2022-02-16 2023-03-31 iso4217:GBP xbrli:pure
Registered number: 13920200


BESPOKE OPHTHALMOLOGY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD 16 FEBRUARY 2022 TO 31 MARCH 2023

 
BESPOKE OPHTHALMOLOGY LIMITED
REGISTERED NUMBER: 13920200

BALANCE SHEET
AS AT 31 MARCH 2023

31 March
2023
£

Fixed assets
  

Tangible assets
 4 
29,751

  
29,751

Current assets
  

Debtors: amounts falling due within one year
 5 
52,390

Cash at bank and in hand
 6 
57,458

  
109,848

Creditors: amounts falling due within one year
 7 
(68,391)

Net current assets
  
 
 
41,457

Total assets less current liabilities
  
71,208

  

Net assets
  
71,208


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
71,108

  
71,208


Page 1

 
BESPOKE OPHTHALMOLOGY LIMITED
REGISTERED NUMBER: 13920200
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr R Walker
Director

Date: 13 November 2023

The notes on pages 4 to 8 form part of these financial statements.

Page 2

 
BESPOKE OPHTHALMOLOGY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£



Comprehensive income for the period

Profit for the period

-
178,058
178,058


Contributions by and distributions to owners

Dividends: Equity capital
-
(106,950)
(106,950)

Shares issued during the period
100
-
100


At 31 March 2023
100
71,108
71,208


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
BESPOKE OPHTHALMOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

Bespoke Ophthalmology Limited is a private limited company limited by share capital, incorporated in England and Wales.

The company's registration number is 13920200

The registered office is 1 Vincent Square, London, SW1P 2PN

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 4

 
BESPOKE OPHTHALMOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried
Page 5

 
BESPOKE OPHTHALMOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.8
Financial instruments (continued)

at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Tangible fixed assets







Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


Additions
33,594
4,314
37,908



At 31 March 2023

33,594
4,314
37,908



Depreciation


Charge for the period on owned assets
6,719
1,438
8,157



At 31 March 2023

6,719
1,438
8,157



Net book value



At 31 March 2023
26,875
2,876
29,751

Page 6

 
BESPOKE OPHTHALMOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

5.


Debtors

31 March
2023
£


Trade debtors
46,609

Prepayments and accrued income
5,781

52,390



6.


Cash and cash equivalents

31 March
2023
£

Cash at bank and in hand
57,458

57,458



7.


Creditors: Amounts falling due within one year

31 March
2023
£

Trade creditors
33,594

Corporation tax
32,120

Other creditors
177

Accruals and deferred income
2,500

68,391


Page 7

 
BESPOKE OPHTHALMOLOGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

8.


Share capital

31 March
2023
£
Allotted, called up and fully paid


80 Ordinary A shares of £1.00 each
80
20 Ordinary B shares of £1.00 each
20

100


80 A Ordinary Shares were issued to Mr R Walker during the year at par value. 
20 B Ordinary Shares were issued to Mr R Walker during the year at par value. 

 
Page 8