Bespoke Coaching Facilitation & Training Limited

Contents

Statement of financial position	1
Notes to the Unaudited Financial Statements	2 to 5

Bespoke Coaching Facilitation & Training Limited

(Registration number: 06662091)
Statement of financial position as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,045	1,016
Current assets
Debtors	5	31,275	44,269
Cash at bank and in hand		31,429	42,730
		62,704	86,999
Creditors: Amounts falling due within one year	6	(41,932)	(36,515)
Net current assets		20,772	50,484
Total assets less current liabilities		21,817	51,500
Provisions for liabilities		(199)	(193)
Net assets		21,618	51,307
Capital and reserves
Called up share capital	7	1	1
Retained earnings		21,617	51,306
Shareholders' funds		21,618	51,307

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income statement.

Approved and authorised by the director on 20 October 2025
 

......................................... Mr L McAuliffe Director

Bespoke Coaching Facilitation & Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the director on 20 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Bespoke Coaching Facilitation & Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixture, fittings and equipment	25% Straight line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4	Tangible assets

	Fixture, fittings and equipment £	Total £
Cost or valuation
At 1 September 2024	8,310	8,310
Additions	1,175	1,175
At 31 August 2025	9,485	9,485
Depreciation
At 1 September 2024	7,294	7,294
Charge for the year	1,146	1,146
At 31 August 2025	8,440	8,440
Carrying amount
At 31 August 2025	1,045	1,045
At 31 August 2024	1,016	1,016

Bespoke Coaching Facilitation & Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5

Debtors

	2025 £	2024 £
Trade debtors	648	3,840
Other debtors	30,513	40,000
Prepayments	114	429
	31,275	44,269

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	3,610	7,187
Accruals and deferred income	38,322	29,328
	41,932	36,515

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

Bespoke Coaching Facilitation & Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8	Related party transactions

Transactions with the director

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Mr L McAuliffe
	40,000	30,514	(40,000)	30,514

2024	At 1 September 2023 £	Advances to director £	At 31 August 2024 £
Mr L McAuliffe
	-	40,000	40,000

Director loans are given with an interest rate of 3.75% per annum (2.25% to March 2025) and are repayable on demand.