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Registered number: 05581081
Bespoke Hr Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
ChadSan Limited
Castle House
Castle Street
Guildford
GU1 3UW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05581081
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 62
Tangible Assets 5 13,172 8,965
13,172 9,027
CURRENT ASSETS
Debtors 6 288,501 218,291
Cash at bank and in hand 289,827 275,319
578,328 493,610
Creditors: Amounts Falling Due Within One Year 7 (145,493 ) (154,212 )
NET CURRENT ASSETS (LIABILITIES) 432,835 339,398
TOTAL ASSETS LESS CURRENT LIABILITIES 446,007 348,425
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,293 ) (2,242 )
NET ASSETS 442,714 346,183
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 442,712 346,181
SHAREHOLDERS' FUNDS 442,714 346,183
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Page 2
For the year ending 31 December 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ian King
Director
2nd September 2024
The notes on pages 3 to 7 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bespoke Hr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05581081 . The registered office is Kemp House Suite A, 152 - 160 City Road,, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets include capitalised website development costs, which are amortised to the profit and loss account over the estimated economic life of 3 years.
2.5. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are amortised to the profit and loss account over the estimated economic life of 5 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Straight Line
Computer Equipment 33% Straight Line
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2.7. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 14)
16 14
4. Intangible Assets
Goodwill Other Intellectual Property Total
£ £ £ £
Cost
As at 1 January 2023 17,290 1,995 10,000 29,285
Disposals - (1,995 ) - (1,995 )
As at 31 December 2023 17,290 - 10,000 27,290
Amortisation
As at 1 January 2023 17,290 1,933 10,000 29,223
Provided during the period - 62 - 62
Disposals - (1,995 ) - (1,995 )
As at 31 December 2023 17,290 - 10,000 27,290
...CONTINUED
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Net Book Value
As at 31 December 2023 - - - -
As at 1 January 2023 - 62 - 62
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 6,189 24,873 31,062
Additions 2,720 7,635 10,355
Disposals (35 ) (3,131 ) (3,166 )
As at 31 December 2023 8,874 29,377 38,251
Depreciation
As at 1 January 2023 3,836 18,261 22,097
Provided during the period 1,426 4,711 6,137
Disposals (35 ) (3,120 ) (3,155 )
As at 31 December 2023 5,227 19,852 25,079
Net Book Value
As at 31 December 2023 3,647 9,525 13,172
As at 1 January 2023 2,353 6,612 8,965
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 176,744 212,550
Other debtors 6,057 5,741
182,801 218,291
Due after more than one year
Other debtors 105,700 -
288,501 218,291
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,552 2,164
Other creditors 30,837 29,248
Taxation and social security 112,104 122,800
145,493 154,212
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 24,000 -
Later than one year and not later than five years 72,000 -
96,000 -
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Ian King - (237 ) 173 - (64 )
The above loans are unsecured, interest free and repayable on demand.
11. Related Party Transactions
Galian Group Limited:
During the year, dividends totalling £0 (2022: £25,000) were paid to Galian Group Limited, the Ultimate Parent Company and 100% Shareholder of Bespoke HR Limited.
Also, included in Administrative expenses is £120,000 (2022: £120,000) paid to Galian Group Limited for Management Fees and £0 (2022: £30,000) for office rental.
During the year, £103,000 (2022: £0) was loaned to Galian Group Limited.
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12. Ultimate Controlling Party
The company's ultimate controlling party is Galian Group Limited by virtue of the ownership of 100% of the issued share capital in the company.
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