DSJ BESPOKE LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15229841

DSJ BESPOKE LIMITED

Filleted Unaudited Financial Statements

31 December 2024

DSJ BESPOKE LIMITED

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	5	19,971	–

Current assets

Stocks		10,000	–
Debtors	6	2,671,796	100
Cash at bank and in hand		30,309	–
		------------	----
		2,712,105	100

Creditors: amounts falling due within one year	7	( 2,188,897)	–
		------------	----
Net current assets		523,208	100
		---------	----
Total assets less current liabilities		543,179	100
		---------	----
Net assets		543,179	100
		---------	----

DSJ BESPOKE LIMITED

Statement of Financial Position (continued)

31 December 2024

	2024	2023
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	543,079	–
	---------	----
Shareholder funds	543,179	100
	---------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 August 2025 , and are signed on behalf of the board by:

Mr G D Faldo
Director

Company registration number: 15229841

DSJ BESPOKE LIMITED

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1, Greenewable Park, Station Lane, Offord Cluny, St. Neots, PE19 5ZA, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Construction contracts

Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the period end. Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred. The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2023: Nil).

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 January 2024	–
Additions	27,773
	--------
At 31 December 2024	27,773
	--------
Depreciation
At 1 January 2024	–
Charge for the year	7,802
	--------
At 31 December 2024	7,802
	--------
Carrying amount
At 31 December 2024	19,971
	--------
At 31 December 2023	–
	--------

6. Debtors

	2024	2023
	£	£
Trade debtors	971,600	–
Amounts owed by group undertakings.	–	100
Other debtors	1,700,196	–
	------------	----
	2,671,796	100
	------------	----

Other debtors above include construction contracts work in progress amounting to £1,670,075.

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	119,935	–
Amounts owed to group undertakings	1,414,225	–
Corporation tax	181,772	–
Social security and other taxes	453,792	–
Other creditors	19,173	–
	------------	----
	2,188,897	–
	------------	----