1 January 2024 false No description of principal activity Taxfiler 2024.6 SC535726business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC5357262023-12-31 SC5357262024-01-012024-12-31 SC535726business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC535726business:FilletedAccounts2024-01-012024-12-31 SC5357262024-12-31 SC535726business:Director12024-01-012024-12-31 SC535726business:Director22024-01-012024-12-31 SC535726business:Director32024-01-012024-12-31 SC535726business:Director42024-01-012024-12-31 SC535726business:RegisteredOffice2024-01-012024-12-31 SC5357262023-12-31 SC535726core:WithinOneYear2024-12-31 SC535726core:WithinOneYear2023-12-31 SC535726core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC535726core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC535726core:SharePremiumcore:PreviouslyStatedAmount2024-12-31 SC535726core:SharePremiumcore:PreviouslyStatedAmount2023-12-31 SC535726core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC535726core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC535726core:PreviouslyStatedAmount2024-12-31 SC535726core:PreviouslyStatedAmount2023-12-31 SC535726business:SmallEntities2024-01-012024-12-31 SC535726countries:Scotland2024-01-012024-12-31 SC535726core:IntangibleAssetsOtherThanGoodwill2023-12-31 SC535726core:IntangibleAssetsOtherThanGoodwill2024-12-31 SC535726core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31 SC535726core:ComputerEquipment2023-12-31 SC535726core:ComputerEquipment2024-01-012024-12-31 SC535726core:ComputerEquipment2024-12-31 SC5357262023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC535726 (Scotland)
Bespoke Fabrics Ltd Unaudited accounts for the year ended 31 December 2024
Bespoke Fabrics Ltd Unaudited accounts Contents
Page
- 2 -
Bespoke Fabrics Ltd Company Information for the year ended 31 December 2024
Directors
Joan Johnston James Alex Johnston Lucinda Bruce-Gardyne Craig Samuel
Company Number
SC535726 (Scotland)
Registered Office
42 MAYNE ROAD ELGIN MORAYSHIRE IV30 1PB SCOTLAND
Accountants
Sheryl Dyer 19 Hedge Road Garmouth Fochabers IV32 7NU
- 3 -
Bespoke Fabrics Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
541 
1,942 
Tangible assets
1,001 
1,021 
1,542 
2,963 
Current assets
Inventories
67,354 
5,900 
Debtors
6,111 
3,967 
Cash at bank and in hand
250,442 
126,392 
323,907 
136,259 
Creditors: amounts falling due within one year
(192,272)
(156,514)
Net current assets/(liabilities)
131,635 
(20,255)
Net assets/(liabilities)
133,177 
(17,292)
Capital and reserves
Called up share capital
161 
126 
Share premium
510,334 
168,194 
Profit and loss account
(377,318)
(185,612)
Shareholders' funds
133,177 
(17,292)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by
Joan Johnston Director Company Registration No. SC535726
- 4 -
Bespoke Fabrics Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Bespoke Fabrics Ltd is a private company, limited by shares, registered in Scotland, registration number SC535726. The registered office is 42 MAYNE ROAD, ELGIN, MORAYSHIRE, IV30 1PB, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
10,624 
At 31 December 2024
10,624 
Amortisation
At 1 January 2024
8,682 
Charge for the year
1,401 
At 31 December 2024
10,083 
Net book value
At 31 December 2024
541 
At 31 December 2023
1,942 
- 5 -
Bespoke Fabrics Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,659 
Additions
313 
At 31 December 2024
1,972 
Depreciation
At 1 January 2024
638 
Charge for the year
333 
At 31 December 2024
971 
Net book value
At 31 December 2024
1,001 
At 31 December 2023
1,021 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
(140)
1,698 
Trade debtors
6,251 
2,269 
6,111 
3,967 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
114,992 
97,849 
VAT
(8,020)
(3,646)
Trade creditors
35,026 
13,820 
Taxes and social security
1,037 
1,439 
Other creditors
2,955 
2,522 
Loans from directors
46,282 
44,530 
192,272 
156,514 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -