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Registered number: 11334771
Bespoke Traffic And Highway Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Digi Accounts and Tax Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11334771
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 60,902 60,902
Tangible Assets 5 4,215,803 3,891,374
4,276,705 3,952,276
CURRENT ASSETS
Stocks 6 624,760 437,005
Debtors 7 232,326 417,875
Cash at bank and in hand 130,477 64,798
987,563 919,678
Creditors: Amounts Falling Due Within One Year 8 (1,682,687 ) (1,249,273 )
NET CURRENT ASSETS (LIABILITIES) (695,124 ) (329,595 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,581,581 3,622,681
Creditors: Amounts Falling Due After More Than One Year 9 (3,015,350 ) (2,643,942 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (132,799 ) (217,762 )
NET ASSETS 433,432 760,977
CAPITAL AND RESERVES
Called up share capital 11 100 100
Share premium account 13,450 13,450
Profit and Loss Account 419,882 747,427
SHAREHOLDERS' FUNDS 433,432 760,977
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For the year ending 30 April 2025 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 Philip Glaiser
Director
Mrs Catherine Glaiser
Director
Mr Alexander Donkin
Director
31 July 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Bespoke Traffic And Highway Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11334771 . The registered office is Unit 27 Twin Lakes Industrial Estate, Bretherton Road, Croston, PR26 9RF.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are softwares. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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 30% Straight Line
Motor Vehicles 11% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 40% Reducing Balance
The assets have been revalued as at 30th April 2024, with the associated depreciation policies revised accordingly. 
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 11)
9 11
4. Intangible Assets
Other
£
Cost
As at 1 May 2024 60,902
As at 30 April 2025 60,902
Net Book Value
As at 30 April 2025 60,902
As at 1 May 2024 60,902
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost or Valuation
As at 1 May 2024 21,200 4,844,532 31,704 8,599 4,906,035
Additions 971 1,327,096 - 83 1,328,150
Disposals - (449,868 ) - (83 ) (449,951 )
Revaluation - (227,310 ) - - (227,310 )
As at 30 April 2025 22,171 5,494,450 31,704 8,599 5,556,924
Depreciation
As at 1 May 2024 12,265 986,611 11,078 4,707 1,014,661
...CONTINUED
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Provided during the period 4,737 512,225 5,131 1,557 523,650
Disposals - (197,179 ) - (11 ) (197,190 )
As at 30 April 2025 17,002 1,301,657 16,209 6,253 1,341,121
Net Book Value
As at 30 April 2025 5,169 4,192,793 15,495 2,346 4,215,803
As at 1 May 2024 8,935 3,857,921 20,626 3,892 3,891,374
6. Stocks
2025 2024
£ £
Stock 235,841 437,005
Work in progress 388,919 -
624,760 437,005
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 192,576 195,486
Prepayments and accrued income 39,286 98,762
VAT - 123,627
Amounts owed by group undertakings 464 -
232,326 417,875
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 873,834 753,193
Trade creditors 278,850 330,200
Bank loans and overdrafts 91,595 55,800
Other taxes and social security 12,937 5,229
VAT 51,999 -
Net wages - 125
Other creditors 30,530 36,765
Accruals and deferred income 281,185 5,065
Directors' loan accounts 61,757 62,896
1,682,687 1,249,273
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,859,519 2,494,476
Bank loans 155,831 149,466
3,015,350 2,643,942
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10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 873,834 753,193
Later than one year and not later than five years 2,859,519 2,494,476
3,733,353 3,247,669
3,733,353 3,247,669
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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