REGISTERED NUMBER: 12154879 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Bespoke Gazebos Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mrs L Jablonski

C R Jablonski

REGISTERED OFFICE:

Unit 6 Larchwood Avenue

Havant

PO9 3BE

REGISTERED NUMBER:

12154879 (England and Wales)

ACCOUNTANTS:

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

FIXED ASSETS

Tangible assets

4

48,464

30,190

CURRENT ASSETS

Stocks

6,000

-

Debtors

5

10,557

11,020

Cash at bank

13,982

34,060

30,539

45,080

CREDITORS

Amounts falling due within one year

6

63,854

35,135

NET CURRENT (LIABILITIES)/ASSETS

(33,315

)

9,945

TOTAL ASSETS LESS CURRENT LIABILITIES

15,149

40,135

CREDITORS

Amounts falling due after more than one year

7

10,683

14,736

NET ASSETS

4,466

25,399

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

4,465

25,398

SHAREHOLDERS' FUNDS

4,466

25,399

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

Mrs L Jablonski - Director

1.	STATUTORY INFORMATION

Bespoke Gazebos Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Tools

-

20% on reducing balance

Office equipment & fixtures

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

Motor

Tools

& fixtures

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

14,837

536

38,990

54,363

Additions

8,483

291

21,367

30,141

At 31 August 2025

23,320

827

60,357

84,504

DEPRECIATION

At 1 September 2024

7,279

298

16,596

24,173

Charge for year

3,208

106

8,553

11,867

At 31 August 2025

10,487

404

25,149

36,040

NET BOOK VALUE

At 31 August 2025

12,833

423

35,208

48,464

At 31 August 2024

7,558

238

22,394

30,190

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

21,367

At 31 August 2025

21,367

DEPRECIATION

Charge for year

4,274

At 31 August 2025

4,274

NET BOOK VALUE

At 31 August 2025

17,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

10,557

11,020

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

22,910

500

Hire purchase contracts

5,128

-

Taxation and social security

4,673

10,005

Other creditors

31,143

24,630

63,854

35,135

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

14,736

Hire purchase contracts

10,683

-

10,683

14,736

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

14,736

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 September 2024

25,398

Deficit for the year

(20,433

)

Dividends

(500

)

At 31 August 2025

4,465

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs L Jablonski.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Moss & Co (Direct Accounts) Limited

Rapley House

29 Creek Road

Hayling Island

Hampshire

PO11 9QZ

14 October 2025