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REGISTERED NUMBER: 07868563 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 June 2023

for

HMP Bespoke Construction Limited

HMP Bespoke Construction Limited (Registered number: 07868563)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HMP Bespoke Construction Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: P M Hill
Mrs H M Hill





REGISTERED OFFICE: CFC House
Woodseats Close
Sheffield
South Yorkshire
S8 0TB





REGISTERED NUMBER: 07868563 (England and Wales)





ACCOUNTANTS: Camplejohn Rowan
CFC House
Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

HMP Bespoke Construction Limited (Registered number: 07868563)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 63,591 75,236

CURRENT ASSETS
Stocks 737,258 809,843
Debtors 5 23,740 80,688
Cash at bank 29,513 897
790,511 891,428
CREDITORS
Amounts falling due within one year 6 (600,916 ) (731,357 )
NET CURRENT ASSETS 189,595 160,071
TOTAL ASSETS LESS CURRENT
LIABILITIES

253,186

235,307

CREDITORS
Amounts falling due after more than one year 7 (68,145 ) (85,725 )

PROVISIONS FOR LIABILITIES (12,082 ) (14,295 )
NET ASSETS 172,959 135,287

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 172,957 135,285
SHAREHOLDERS' FUNDS 172,959 135,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HMP Bespoke Construction Limited (Registered number: 07868563)

Balance Sheet - continued
30 June 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by:





P M Hill - Director


HMP Bespoke Construction Limited (Registered number: 07868563)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

HMP Bespoke Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the provision on construction services, excluding VAT. It is recognised when the services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 8 ) .

HMP Bespoke Construction Limited (Registered number: 07868563)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 33,708 530 122,721 4,334 161,293
Additions - - 18,989 - 18,989
Disposals - - (24,750 ) - (24,750 )
At 30 June 2023 33,708 530 116,960 4,334 155,532
DEPRECIATION
At 1 July 2022 30,456 477 51,872 3,252 86,057
Charge for year 813 13 20,101 271 21,198
Eliminated on disposal - - (15,314 ) - (15,314 )
At 30 June 2023 31,269 490 56,659 3,523 91,941
NET BOOK VALUE
At 30 June 2023 2,439 40 60,301 811 63,591
At 30 June 2022 3,252 53 70,849 1,082 75,236

Assets held under hire purchase contracts had a net book value of £46,059 at the period end (2022: £70,694). Depreciation charged on these assets during the period totalled £15,353 (2022: £23,564).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 3,139 65,688
Other debtors 20,601 15,000
23,740 80,688

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 21,795 20,707
Trade creditors 142,920 210,491
Taxation and social security 24,983 21,981
Other creditors 401,218 468,178
600,916 731,357

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Bank loans 19,925 29,693
Hire purchase contracts 48,220 56,032
68,145 85,725