2022-07-012023-06-302023-06-30falseNI653479BESPRA 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BESPRA LTD

(formerly B-SPOKE ENGINEERING LTD)

Registered Number
NI653479
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 June 2023

BESPRA LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

Paul McGuckin

Registered Address

39c Ballydermot Road
Bellaghy
BT45 8LF

Registered Number

NI653479 (Northern Ireland)
BESPRA LTD
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets311,755-
Tangible assets4372,864348,077
384,619348,077
Current assets
Stocks265,890227,318
Debtors372,093219,369
Cash at bank and on hand44,836104,338
682,819551,025
Creditors amounts falling due within one year(666,939)(388,830)
Net current assets (liabilities)15,880162,195
Total assets less current liabilities400,499510,272
Creditors amounts falling due after one year(181,479)(227,550)
Provisions for liabilities(63,770)(61,943)
Net assets155,250220,779
Capital and reserves
Called up share capital11
Profit and loss account155,249220,778
Shareholders' funds155,250220,779
The financial statements were approved and authorised for issue by the Director on 29 March 2024, and are signed on its behalf by:
Paul McGuckin
Director
Registered Company No. NI653479
BESPRA LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings20
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year247
3.Intangible assets

Total

£
Cost or valuation
Additions11,755
At 30 June 2311,755
Net book value
At 30 June 2311,755
At 30 June 22-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 22450,680
Additions90,357
At 30 June 23541,037
Depreciation and impairment
At 01 July 22102,603
Charge for year65,570
At 30 June 23168,174
Net book value
At 30 June 23372,864
At 30 June 22348,077