Acorah Software Products - Accounts Production 16.2.850 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09454607 Mr Azeem Mushtaq iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09454607 2024-02-29 09454607 2025-02-28 09454607 2024-03-01 2025-02-28 09454607 frs-core:CurrentFinancialInstruments 2025-02-28 09454607 frs-core:Non-currentFinancialInstruments 2025-02-28 09454607 frs-core:ComputerEquipment 2025-02-28 09454607 frs-core:ComputerEquipment 2024-03-01 2025-02-28 09454607 frs-core:ComputerEquipment 2024-02-29 09454607 frs-core:FurnitureFittings 2025-02-28 09454607 frs-core:FurnitureFittings 2024-03-01 2025-02-28 09454607 frs-core:FurnitureFittings 2024-02-29 09454607 frs-core:PlantMachinery 2025-02-28 09454607 frs-core:PlantMachinery 2024-03-01 2025-02-28 09454607 frs-core:PlantMachinery 2024-02-29 09454607 frs-core:ShareCapital 2025-02-28 09454607 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09454607 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09454607 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09454607 frs-bus:SmallEntities 2024-03-01 2025-02-28 09454607 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09454607 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09454607 frs-bus:Director1 2024-03-01 2025-02-28 09454607 frs-bus:Director1 2024-02-29 09454607 frs-bus:Director1 2025-02-28 09454607 frs-countries:EnglandWales 2024-03-01 2025-02-28 09454607 2023-02-28 09454607 2024-02-29 09454607 2023-03-01 2024-02-29 09454607 frs-core:CurrentFinancialInstruments 2024-02-29 09454607 frs-core:Non-currentFinancialInstruments 2024-02-29 09454607 frs-core:ShareCapital 2024-02-29 09454607 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 09454607
Bespoke Vista Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Templeman Financial Limited t/a MyFD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09454607
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,537 1,714
1,537 1,714
CURRENT ASSETS
Debtors 5 54,372 96,623
Cash at bank and in hand 2,188 -
56,560 96,623
Creditors: Amounts Falling Due Within One Year 6 (10,895 ) (29,588 )
NET CURRENT ASSETS (LIABILITIES) 45,665 67,035
TOTAL ASSETS LESS CURRENT LIABILITIES 47,202 68,749
Creditors: Amounts Falling Due After More Than One Year 7 (10,168 ) (15,975 )
NET ASSETS 37,034 52,774
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 37,032 52,772
SHAREHOLDERS' FUNDS 37,034 52,774
For the year ending 28 February 2025 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 Azeem Mushtaq
Director
29/04/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Bespoke Vista Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09454607 . The registered office is Coopersale Barn, 22, Coopersale Street, Epping, CM16 7QJ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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:
Plant & Machinery Straight Line Method 33% and 50% at cost
Fixtures & Fittings Straight Line Method 33% and 50% at cost
Computer Equipment Straight Line Method 33% and 50% at cost
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 2,907 3,307 14,508 20,722
Additions - - 1,787 1,787
As at 28 February 2025 2,907 3,307 16,295 22,509
Depreciation
As at 1 March 2024 2,907 3,307 12,794 19,008
Provided during the period - - 1,964 1,964
As at 28 February 2025 2,907 3,307 14,758 20,972
Net Book Value
As at 28 February 2025 - - 1,537 1,537
As at 1 March 2024 - - 1,714 1,714
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 10,529
Other debtors 17,399 31,435
Director's loan account 36,973 54,659
54,372 96,623
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts - 2,385
Corporation tax 10,511 26,869
Other taxes and social security 334 334
VAT 50 -
10,895 29,588
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 10,168 15,975
The company has a bank loan with Santander UK plc with a balance at the reporting date £10,168, bearing interest at a rate 2.5% per annum. The loan is repayable over 60  monthly installments.
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Page 4
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Azeem Mushtaq 53,506 2,159 18,962 - 36,973
The above loan is unsecured, interest charged at approved rates and repayable on demand.
Page 4