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Outlook Bespoke Limited

Registered Number
08505231
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

Outlook Bespoke Limited
Company Information
for the period from 1 May 2024 to 31 March 2025

Director

Robert James Nelson

Registered Address

Unit 2 Ultronics House
Athelney Way
Cheltenham
GL52 6RT

Registered Number

08505231 (England and Wales)
Outlook Bespoke Limited
Balance Sheet as at
31 March 2025

Notes

31 Mar 2025

30 Apr 2024

£

£

£

£

Fixed assets
Tangible assets457,14956,488
57,14956,488
Current assets
Stocks5136,89043,414
Debtors6270,210208,192
Cash at bank and on hand9438,724
407,194290,330
Creditors amounts falling due within one year7(331,686)(253,246)
Net current assets (liabilities)75,50837,084
Total assets less current liabilities132,65793,572
Creditors amounts falling due after one year8(101,669)(139,563)
Net assets30,988(45,991)
Capital and reserves
Called up share capital100100
Profit and loss account30,888(46,091)
Shareholders' funds30,988(45,991)
The financial statements were approved and authorised for issue by the Director on 25 April 2025, and are signed on its behalf by:
Robert James Nelson
Director
Registered Company No. 08505231
Outlook Bespoke Limited
Notes to the Financial Statements
for the period ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.
Revenue from rendering of services
Revenue 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Vehicles5
Office Equipment5
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year128
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 2464,69664,696
At 31 March 2564,69664,696
Amortisation and impairment
At 01 May 2464,69664,696
At 31 March 2564,69664,696
Net book value
At 31 March 25--
At 30 April 24--
4.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 May 24118,5839,995128,578
Additions7,029-7,029
At 31 March 25125,6129,995135,607
Depreciation and impairment
At 01 May 2468,5923,49872,090
Charge for year4,3691,9996,368
At 31 March 2572,9615,49778,458
Net book value
At 31 March 2552,6514,49857,149
At 30 April 2449,9916,49756,488
5.Stocks

2025

2024

££
Raw materials and consumables136,89043,414
Total136,89043,414
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables229,400173,662
Other debtors40,81030,527
Prepayments and accrued income-4,003
Total270,210208,192
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables99,133107,921
Bank borrowings and overdrafts135,31463,209
Taxation and social security87,10570,516
Finance lease and HP contracts-3,122
Other creditors9,2347,579
Accrued liabilities and deferred income900899
Total331,686253,246
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts79,189109,270
Other creditors22,48030,293
Total101,669139,563
9.Obligations under finance leases