Company registration number 02773783 (England and Wales)
BESPOKE CONCRETE PRODUCTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BESPOKE CONCRETE PRODUCTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
BESPOKE CONCRETE PRODUCTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
205,195
211,305
Tangible assets
4
697,453
215,683
902,648
426,988
Current assets
Stocks
115,339
243,537
Debtors
5
212,723
528,850
Cash at bank and in hand
57,295
292,952
385,357
1,065,339
Creditors: amounts falling due within one year
6
(176,058)
(374,277)
Net current assets
209,299
691,062
Total assets less current liabilities
1,111,947
1,118,050
Creditors: amounts falling due after more than one year
7
(292,800)
(2,652)
Net assets
819,147
1,115,398
Capital and reserves
Called up share capital
97,000
97,000
Share premium account
63,000
63,000
Profit and loss reserves
659,147
955,398
Total equity
819,147
1,115,398
BESPOKE CONCRETE PRODUCTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 December 2025 and are signed on its behalf by:
Mr M A Kay
Director
Company registration number 02773783 (England and Wales)
BESPOKE CONCRETE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Bespoke Concrete Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is Tynedale Works, Princess Way, Low Prudhoe, Northumberland, NE42 6PL. The company's registration number is 02773783.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts adjusted for work in progress.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development Costs
straight line over 10 years
BESPOKE CONCRETE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings freehold
buildings are depreciated straight line over 50 years, land is not depreciated
Leasehold land and buildings
straight line over 15 years
Plant and machinery
20% on a reducing balance basis
Fixtures, fittings and equipment
20% on a reducing balance basis
Moulds
straight line over 5 - 10 years
Motor vehicles
25% on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

BESPOKE CONCRETE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

BESPOKE CONCRETE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
30
36
3
Intangible fixed assets
Other
£
Cost
At 1 April 2024
653,495
Additions
62,702
At 31 March 2025
716,197
Amortisation and impairment
At 1 April 2024
442,190
Amortisation charged for the year
68,812
At 31 March 2025
511,002
Carrying amount
At 31 March 2025
205,195
At 31 March 2024
211,305
BESPOKE CONCRETE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
372,860
890,547
1,263,407
Additions
469,836
96,199
566,035
Disposals
(269,565)
(104,848)
(374,413)
Transfers
(105,484)
105,484
-
0
At 31 March 2025
467,647
987,382
1,455,029
Depreciation and impairment
At 1 April 2024
313,280
734,444
1,047,724
Depreciation charged in the year
7,859
52,260
60,119
Eliminated in respect of disposals
(261,893)
(88,374)
(350,267)
Transfers
(59,246)
59,246
-
0
At 31 March 2025
-
0
757,576
757,576
Carrying amount
At 31 March 2025
467,647
229,806
697,453
At 31 March 2024
59,580
156,103
215,683
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
173,957
465,619
Corporation tax recoverable
25,098
48,859
Other debtors
13,668
14,372
212,723
528,850
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,991
32,190
Trade creditors
115,667
221,686
Taxation and social security
41,490
102,846
Accruals and deferred income
8,910
17,555
176,058
374,277
BESPOKE CONCRETE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
6
Creditors: amounts falling due within one year
(Continued)
- 8 -

The bank loan is secured by a fixed charge on the property known as Tynedale Works, Shed 6, Princess Way, Prudhoe, Northumberland, NE42 6PL and part land and buildings forming part of shed 7, Low Prudhoe Industrial Estate.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
292,800
2,652

The bank loan is secured by a fixed charge on the property known as Tynedale Works, Shed 6, Princess Way, Prudhoe, Northumberland, NE42 6PL and part land and buildings forming part of shed 7, Low Prudhoe Industrial Estate.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
102,041
139,882
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