Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 03448088 Mr Murray Smith Mr Murray Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03448088 2023-04-30 03448088 2024-04-30 03448088 2023-05-01 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 2024-04-30 03448088 frs-core:Non-currentFinancialInstruments 2024-04-30 03448088 frs-core:ComputerEquipment 2024-04-30 03448088 frs-core:ComputerEquipment 2023-05-01 2024-04-30 03448088 frs-core:ComputerEquipment 2023-04-30 03448088 frs-core:FurnitureFittings 2024-04-30 03448088 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03448088 frs-core:FurnitureFittings 2023-04-30 03448088 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 03448088 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 03448088 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-30 03448088 frs-core:MotorVehicles 2024-04-30 03448088 frs-core:MotorVehicles 2023-05-01 2024-04-30 03448088 frs-core:MotorVehicles 2023-04-30 03448088 frs-core:PlantMachinery 2024-04-30 03448088 frs-core:PlantMachinery 2023-05-01 2024-04-30 03448088 frs-core:PlantMachinery 2023-04-30 03448088 frs-core:ShareCapital 2024-04-30 03448088 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03448088 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03448088 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03448088 frs-bus:SmallEntities 2023-05-01 2024-04-30 03448088 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 03448088 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03448088 frs-bus:Director1 2023-05-01 2024-04-30 03448088 frs-bus:Director1 2023-04-30 03448088 frs-bus:Director1 2024-04-30 03448088 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 03448088 frs-core:Non-currentFinancialInstruments 1 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 2 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 4 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 5 2024-04-30 03448088 frs-countries:EnglandWales 2023-05-01 2024-04-30 03448088 2022-04-30 03448088 2023-04-30 03448088 2022-05-01 2023-04-30 03448088 frs-core:CurrentFinancialInstruments 2023-04-30 03448088 frs-core:Non-currentFinancialInstruments 2023-04-30 03448088 frs-core:ShareCapital 2023-04-30 03448088 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 03448088 frs-core:Non-currentFinancialInstruments 1 2023-04-30 03448088 frs-core:CurrentFinancialInstruments 2 2023-04-30 03448088 frs-core:CurrentFinancialInstruments 4 2023-04-30 03448088 frs-core:CurrentFinancialInstruments 5 2023-04-30
Registered number: 03448088
Bespoke Windows Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
H & E Johnson
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03448088
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 187,197 197,782
187,197 197,782
CURRENT ASSETS
Stocks 5 28,765 23,500
Debtors 6 756,510 171,270
Investments 7 578 217,338
Cash at bank and in hand 389,925 619,446
1,175,778 1,031,554
Creditors: Amounts Falling Due Within One Year 8 (289,287 ) (195,451 )
NET CURRENT ASSETS (LIABILITIES) 886,491 836,103
TOTAL ASSETS LESS CURRENT LIABILITIES 1,073,688 1,033,885
Creditors: Amounts Falling Due After More Than One Year 9 (54,167 ) (104,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,177 ) (21,033 )
NET ASSETS 1,000,344 908,685
CAPITAL AND RESERVES
Called up share capital 10 162 162
Profit and Loss Account 1,000,182 908,523
SHAREHOLDERS' FUNDS 1,000,344 908,685
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Murray Smith
Director
22/01/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bespoke Windows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03448088 . The registered office is 344 Lordship Lane, London, SE22 8LZ.
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. 
2.3. 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:
Freehold 2%
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 222,046 15,601 78,940 6,696
Additions - - - -
Disposals - (15,601 ) - -
As at 30 April 2024 222,046 - 78,940 6,696
Depreciation
As at 1 May 2023 58,978 15,601 48,341 6,122
Provided during the period 4,441 - 7,649 134
Disposals - (15,601 ) - -
As at 30 April 2024 63,419 - 55,990 6,256
Net Book Value
As at 30 April 2024 158,627 - 22,950 440
As at 1 May 2023 163,068 - 30,599 574
Computer Equipment Total
£ £
Cost
As at 1 May 2023 30,470 353,753
Additions 3,366 3,366
Disposals - (15,601 )
As at 30 April 2024 33,836 341,518
...CONTINUED
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Page 5
Depreciation
As at 1 May 2023 26,929 155,971
Provided during the period 1,727 13,951
Disposals - (15,601 )
As at 30 April 2024 28,656 154,321
Net Book Value
As at 30 April 2024 5,180 187,197
As at 1 May 2023 3,541 197,782
5. Stocks
2024 2023
£ £
Stock 28,765 23,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,279 41,256
Prepayments and accrued income 62,463 10,027
Other debtors 112,786 108,492
Corporation tax recoverable s455 122,903 -
VAT - 1,572
Director's loan 424,156 -
746,587 161,347
Due after more than one year
Rent deposits 9,923 9,923
756,510 171,270
7. Current Asset Investments
2024 2023
£ £
Other investments, held for sale 578 217,338
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 30,372 65,517
Corporation tax 72,172 103,253
Social security 7,728 9,143
VAT 36,634 -
Net wages - 4,336
Credit cards 651 1,395
Director's current account 451 1,136
S455 tax 122,903 -
Accrued expenses 18,376 10,671
289,287 195,451
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 54,167 104,167
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 162 162
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Murray Smith - 364,084 - - 364,084
The above loan is unsecured, interest bearing at HMRC official rate (currently 2.25%) and repayable on demand.
£60,000 has been repaid within 9 months in December 2024.
12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 161,000 121,000
Page 6