Bespoke Care and Training Limited Filleted Accounts Cover
Bespoke Care and Training Limited
Company No. 12239602
Information for Filing with The Registrar
31 October 2024
Bespoke Care and Training Limited Directors Report Registrar
The Director presents her report and the accounts for the year ended 31 October 2024.
Principal activities
The principal activity of the company during the year under review was Human health activities.
Director
The Director who served at any time during the year was as follows:
K. Kidd
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
K. Kidd
Director
31 October 2024
Bespoke Care and Training Limited Balance Sheet Registrar
at
31 October 2024
Company No.
12239602
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
-4,000
Tangible assets
5
94,88335,874
94,88339,874
Current assets
Debtors
6
69,39669,620
Cash at bank and in hand
45,40316,511
114,79986,131
Creditors: Amount falling due within one year
7
(124,327)
(68,265)
Net current (liabilities)/assets
(9,528)
17,866
Total assets less current liabilities
85,35557,740
Creditors: Amounts falling due after more than one year
8
(2,624)
(12,939)
Provisions for liabilities
Deferred taxation
(1,370)
(1,266)
Net assets
81,36143,535
Capital and reserves
Called up share capital
22
Profit and loss account
10
81,35943,533
Total equity
81,36143,535
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 October 2024 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 October 2024 and signed on its behalf by:
K. Kidd
Director
31 October 2024
Bespoke Care and Training Limited Notes to the Accounts Registrar
for the year ended 31 October 2024
1
General information
Bespoke Care and Training Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 12239602
Its registered office is:
Its trading address is:
30 Lexington Road
Unit 11 Kedleston House
Chaddesden
Prime Business Centre
Derby
Aspen Drive
Spondon, Derby
DE21 6UX
DE21 7SS
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Freehold buildings
5% Straight line
Plant and machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Furniture, fittings and equipment
25/33% Reducing Balance/Straight Line
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
2630
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 November 2023
20,00020,000
At 31 October 2024
20,00020,000
Amortisation and impairment
At 1 November 2023
16,00016,000
Charge for the year
4,0004,000
At 31 October 2024
20,00020,000
Net book values
At 31 October 2024
--
At 31 October 2023
4,0004,000
5
Tangible fixed assets
Land and buildings
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
£
Cost or revaluation
At 1 November 2023
34,3642,2918,98010,47656,111
Additions
92,287--4,09996,386
Disposals
(34,364)
---
(34,364)
At 31 October 2024
92,2872,2918,98014,575118,133
Depreciation
At 1 November 2023
5,1551,5666,1397,37820,238
Charge for the year
4,6141817102,6628,167
Disposals
(5,155)
---
(5,155)
At 31 October 2024
4,6141,7476,84910,04023,250
Net book values
At 31 October 2024
87,6735442,1314,53594,883
At 31 October 2023
29,209
725
2,841
3,098
35,874
6
Debtors
2024
2023
£
£
Corporation tax recoverable
19,11119,111
Loans to directors
50,28550,509
69,39669,620
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
10,58410,368
Other loans
52,43511,420
Taxes and social security
57,565
42,763
Other creditors
2,5642,525
Accruals and deferred income
1,1791,189
124,32768,265
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
2,62412,939
2,62412,939
9
Share Capital
2 ORDINARY SHARES
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
103,574
64,000
103,574
64,000
Dividends by type:
Equity dividends
103,57464,000
103,574
64,000
12
Advances and credits to directors
2024
£
At 1 November 2023
50,509
Amounts repaid in the period
224
At 31 October 2024
50,285
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