Caseware UK (AP4) 2024.0.164 2024.0.164 truefalse2023-07-01No description of principal activity3falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12027899 2023-07-01 2024-06-30 12027899 2022-07-01 2023-06-30 12027899 2024-06-30 12027899 2023-06-30 12027899 c:Director3 2023-07-01 2024-06-30 12027899 d:Buildings 2023-07-01 2024-06-30 12027899 d:Buildings 2024-06-30 12027899 d:Buildings 2023-06-30 12027899 d:Buildings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 12027899 d:CurrentFinancialInstruments 2024-06-30 12027899 d:CurrentFinancialInstruments 2023-06-30 12027899 d:Non-currentFinancialInstruments 2024-06-30 12027899 d:Non-currentFinancialInstruments 2023-06-30 12027899 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12027899 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12027899 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 12027899 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 12027899 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 12027899 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 12027899 d:ShareCapital 2024-06-30 12027899 d:ShareCapital 2023-06-30 12027899 d:RetainedEarningsAccumulatedLosses 2024-06-30 12027899 d:RetainedEarningsAccumulatedLosses 2023-06-30 12027899 c:FRS102 2023-07-01 2024-06-30 12027899 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 12027899 c:FullAccounts 2023-07-01 2024-06-30 12027899 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12027899 2 2023-07-01 2024-06-30 12027899 6 2023-07-01 2024-06-30 12027899 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 12027899










CC Bespoke Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 30 June 2024

 
CC Bespoke Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of CC Bespoke Limited for the year ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CC Bespoke Limited for the year ended 30 June 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of CC Bespoke Limited, as a body, in accordance with the terms of our engagement letter dated 23 October 2024Our work has been undertaken solely to prepare for your approval the financial statements of CC Bespoke Limited and state those matters that we have agreed to state to the Board of directors of CC Bespoke Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CC Bespoke Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that CC Bespoke Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CC Bespoke Limited. You consider that CC Bespoke Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CC Bespoke Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
 
Chartered Accountants
  
168 Shoreditch High Street
London
E1 6RA
28 March 2025
Page 1

 
CC Bespoke Limited
Registered number: 12027899

Balance sheet
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
839,800

Fixed Asset Investments
 5 
370,826
325,000

  
370,826
1,164,800

Current assets
  

Debtors: amounts falling due within one year
 6 
815,671
145,028

Cash at bank and in hand
 7 
41,787
260,273

  
857,458
405,301

Creditors: amounts falling due within one year
 8 
(824,361)
(926,296)

Net current assets/(liabilities)
  
 
 
33,097
 
 
(520,995)

Total assets less current liabilities
  
403,923
643,805

Creditors: amounts falling due after more than one year
 9 
-
(627,068)

  

Net assets
  
403,923
16,737


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
403,823
16,637

  
403,923
16,737


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 March 2025.




C A M Silvano
Director
Page 2

 
CC Bespoke Limited
Registered number: 12027899

Balance sheet (continued)
As at 30 June 2024


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
CC Bespoke Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

1.


General information

CC Bespoke is a private company limited by shares incorporated in England and Wales. The registered office is 19 Talina Centre, 23a Bagley's Lane, London, SW6 2BW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
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 Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 4

 
CC Bespoke Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:


The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.9

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 5

 
CC Bespoke Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

2.Accounting policies (continued)

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

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

The average monthly number of employees, including directors, during the year was 3 (2023 - 0).


4.


Tangible fixed assets





Freehold property

£





At 1 July 2023
850,000


Disposals
(850,000)



At 30 June 2024

-





At 1 July 2023
10,200


Charge for the year
10,200


Disposals
(20,400)



At 30 June 2024

-



Net book value



At 30 June 2024
-



At 30 June 2023
839,800

Page 6

 
CC Bespoke Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

5.


Fixed asset investments





Investments in subsidiary companies
Investments in associates
Total

£
£
£



Cost or valuation


At 1 July 2023
-
325,000
325,000


Additions
57,371
-
57,371


Disposals
-
(11,545)
(11,545)



At 30 June 2024
57,371
313,455
370,826





6.


Debtors

2024
2023
£
£


Trade debtors
170,671
145,028

Amounts owed by group undertakings
620,000
-

Prepayments and accrued income
25,000
-

815,671
145,028



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
41,787
260,273

Less: bank overdrafts
(92)
-

41,695
260,273


Page 7

 
CC Bespoke Limited
 

 
Notes to the financial statements
For the year ended 30 June 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
92
-

Trade creditors
50,916
99,848

Amounts owed to group undertakings
289,259
595,941

Corporation tax
135,734
3,023

Other taxation and social security
121,774
76,343

Other creditors
3,986
21,450

Accruals and deferred income
222,600
129,691

824,361
926,296



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
627,068

-
627,068



10.


Loans


2024
2023
£
£



Amounts falling due 2-5 years

Bank loans
-
627,068


-
627,068


-
627,068



Page 8