Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04143099 Mr David Watson Mr Steve Brennan Mr Simon Leeming Digital Media Stream Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04143099 2023-12-31 04143099 2024-12-31 04143099 2024-01-01 2024-12-31 04143099 frs-core:CurrentFinancialInstruments 2024-12-31 04143099 frs-core:Non-currentFinancialInstruments 2024-12-31 04143099 frs-core:ComputerEquipment 2024-12-31 04143099 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04143099 frs-core:ComputerEquipment 2023-12-31 04143099 frs-core:FurnitureFittings 2024-12-31 04143099 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04143099 frs-core:FurnitureFittings 2023-12-31 04143099 frs-core:PlantMachinery 2024-12-31 04143099 frs-core:PlantMachinery 2024-01-01 2024-12-31 04143099 frs-core:PlantMachinery 2023-12-31 04143099 frs-core:CapitalRedemptionReserve 2024-12-31 04143099 frs-core:ShareCapital 2024-12-31 04143099 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04143099 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04143099 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04143099 frs-bus:SmallEntities 2024-01-01 2024-12-31 04143099 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04143099 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04143099 1 2024-01-01 2024-12-31 04143099 frs-bus:Director1 2024-01-01 2024-12-31 04143099 frs-bus:Director2 2024-01-01 2024-12-31 04143099 frs-bus:Director3 2024-01-01 2024-12-31 04143099 frs-core:CurrentFinancialInstruments 1 2024-12-31 04143099 frs-countries:EnglandWales 2024-01-01 2024-12-31 04143099 2022-12-31 04143099 2023-12-31 04143099 2023-01-01 2023-12-31 04143099 frs-core:CurrentFinancialInstruments 2023-12-31 04143099 frs-core:Non-currentFinancialInstruments 2023-12-31 04143099 frs-core:CapitalRedemptionReserve 2023-12-31 04143099 frs-core:ShareCapital 2023-12-31 04143099 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04143099 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 04143099
Bespoke Digital Agency Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
MAP ACCOUNTANTS LTD
16 Blackfriars Street
Manchester
M3 5BQ
Bespoke Digital Agency Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Bespoke Digital Agency Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 04143099

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,138 |  | 8,205
|  |  | 6,138 |  | 8,205
CURRENT ASSETS
Debtors | 5 | 820,417 |  | 562,604 |
Cash at bank and in hand |  | 184,828 |  | 184,051 |
|  | 1,005,245 |  | 746,655 |
Creditors: Amounts Falling Due Within One Year | 6 | (186,200 ) |  | (129,102 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 819,045 |  | 617,553
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 825,183 |  | 625,758
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (162,308 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,535 ) |  | (2,051 )
NET ASSETS |  |  | 661,340 |  | 623,707
CAPITAL AND RESERVES
Called up share capital | 8 |  | 70 |  | 70
Capital redemption reserve |  |  | 30 |  | 30
Profit and Loss Account |  |  | 661,240 |  | 623,607
SHAREHOLDERS' FUNDS |  |  | 661,340 |  | 623,707

Page 1
Page 2
Bespoke Digital Agency Ltd
Balance Sheet (continued)
As At 31 December 2024
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.
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 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 David Watson Director
15th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bespoke Digital Agency Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Bespoke Digital Agency Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04143099 . The registered office is 16 Blackfriars Street, Salford, M3 5BQ.
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.
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 50%
Fixtures & Fittings | Straight Line 20%
Computer Equipment | Straight Line 33%

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 year 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.
...CONTINUED
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Bespoke Digital Agency Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Taxation - continued
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 11)
11 11
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 5,767 | 60,673 | 37,874 | 104,314
Additions | 1,649 | 297 | 890 | 2,836
Disposals | - | - | (926 ) | (926 )
As at 31 December 2024 | 7,416 | 60,970 | 37,838 | 106,224
Depreciation
As at 1 January 2024 | 4,317 | 56,570 | 35,222 | 96,109
Provided during the period | 1,360 | 2,044 | 1,499 | 4,903
Disposals | - | - | (926 ) | (926 )
As at 31 December 2024 | 5,677 | 58,614 | 35,795 | 100,086
Net Book Value
As at 31 December 2024 | 1,739 | 2,356 | 2,043 | 6,138
As at 1 January 2024 | 1,450 | 4,103 | 2,652 | 8,205

5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 136,654 |  | 137,328
Prepayments and accrued income | 22,330 |  | 14,698
Amounts owed by group undertakings | 661,433 |  | 410,578
| 820,417 |  | 562,604

Page 4
Page 5
Bespoke Digital Agency Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,264 |  | 1,463
Other loans | 34,700 |  | -
Corporation tax | 17,511 |  | 10,292
Other taxes and social security | 14,063 |  | 9,126
VAT | 59,486 |  | 63,100
Other creditors | 2,345 |  | -
Other creditors (1) | 3,186 |  | -
Accruals and deferred income | 51,645 |  | 45,121
| 186,200 |  | 129,102

7. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Other loans | 162,308 |  | -

8. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 70 |  | 70

9. Related Party Transactions
Digital Media Stream LtdThe 100% owner of Bespoke Digital Agency LtdAt the balance sheet date, Digital Media Stream Ltd owed an amount of £661,433 to Bespoke Digital Agency Ltd

Digital Media Stream Ltd

The 100% owner of Bespoke Digital Agency Ltd

At the balance sheet date, Digital Media Stream Ltd owed an amount of £661,433 to Bespoke Digital Agency Ltd

10. Ultimate Controlling Party
The company's ultimate controlling party is Digital Media Stream Ltd by virtue of its ownership of 100% of the issued share capital in the company.
Page 5