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Registered number: 08639205
Bespoke Detection Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Bespoke Detection Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Bespoke Detection Services Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08639205

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 227,240 |  | 270,887
Investments | 5 |  | 844,270 |  | 70
|  |  | 1,071,510 |  | 270,957
CURRENT ASSETS
Stocks | 6 | 95,464 |  | 32,831 |
Debtors | 7 | 5,418,541 |  | 4,762,203 |
Cash at bank and in hand |  | 2,865,722 |  | 2,453,838 |
|  | 8,379,727 |  | 7,248,872 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,225,389 ) |  | (1,411,084 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,154,338 |  | 5,837,788
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 8,225,848 |  | 6,108,745
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (70,059 ) |  | (90,584 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,403 ) |  | (53,233 )
NET ASSETS |  |  | 8,121,386 |  | 5,964,928
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 8,121,286 |  | 5,964,828
SHAREHOLDERS' FUNDS |  |  | 8,121,386 |  | 5,964,928

Page 1
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Bespoke Detection Services Limited
Balance Sheet (continued)
As At 31 August 2025
For the 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.
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.
The financial statements were approved by the board of directors on 9 December 2025 and were signed on its behalf by:

Mr Kevin Blyde Director
09/12/2025

The notes on pages 3 to 8 form part of these financial statements.
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Bespoke Detection Services Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Bespoke Detection Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08639205 . The registered office is Unit 7 Vulcan House, Restmor Way, Wallington, SM6 7AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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 amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover represents amounts receivable for electrical installations of alarms net of VAT and trade discounts.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
2.3. Tangible Fixed Assets and Depreciation
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:

Plant & Machinery | 20% straight line per annum
Motor Vehicles | 25% straight line per annum
Fixtures & Fittings | 20% straight line per annum
Computer Equipment | 33% straight line per annum

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.
2.4. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Asset held under finance leases are recognised as assets at the lower of assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements.The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance.
Rentals payable under operating leases, including any lease incentives received, are charged to profit and loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.5. Stocks and Work in Progress
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.
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Bespoke Detection Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. 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 and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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 and subsequently measured at amortised cost using the effective interest method.
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.
2.7. Foreign Currencies
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
2.8. 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.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with
in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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Bespoke Detection Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.9. Government Grant
Government grants are recognised at the fair value of the asset received or receivable when there is
reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are
met. Where a grant does not specify performance conditions it is recognised in income when the proceeds
are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a
liability.
2.10. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
2.11. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is
recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
2.12. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. 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.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 44 (2024: 44)
44 44
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Bespoke Detection Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 19,443 | 476,318 | 52,506 | 83,555 | 631,822
Additions | 2,425 | 80,244 | 813 | 9,966 | 93,448
Disposals | - | (40,539 ) | (49,595 ) | (37,663 ) | (127,797 )
As at 31 August 2025 | 21,868 | 516,023 | 3,724 | 55,858 | 597,473
Depreciation
As at 1 September 2024 | 10,158 | 249,847 | 50,757 | 50,173 | 360,935
Provided during the period | 3,931 | 114,157 | 677 | 16,755 | 135,520
Disposals | - | (38,964 ) | (49,595 ) | (37,663 ) | (126,222 )
As at 31 August 2025 | 14,089 | 325,040 | 1,839 | 29,265 | 370,233
Net Book Value
As at 31 August 2025 | 7,779 | 190,983 | 1,885 | 26,593 | 227,240
As at 1 September 2024 | 9,285 | 226,471 | 1,749 | 33,382 | 270,887

5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 70
Additions | 844,200
As at 31 August 2025 | 844,270
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 844,270
As at 1 September 2024 | 70

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 95,464 |  | 32,831

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Bespoke Detection Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,447,434 |  | 1,252,803
Amounts recoverable on contracts | 194,558 |  | 296,140
Amounts owed by group undertakings | 2,421,972 |  | 2,309,401
Other debtors | 1,354,577 |  | 903,859
| 5,418,541 |  | 4,762,203

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 50,642 |  | 43,432
Trade creditors | 341,470 |  | 327,064
Bank loans and overdrafts | 10,413 |  | 10,153
Amounts owed to group undertakings | - |  | 395,536
Other creditors | 176,421 |  | 62,250
Taxation and social security | 646,443 |  | 572,649
| 1,225,389 |  | 1,411,084

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 64,851 |  | 74,966
Bank loans | 5,208 |  | 15,618
| 70,059 |  | 90,584

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 50,642 |  | 43,432
Later than one year and not later than five years | 64,851 |  | 74,966
| 115,493 |  | 118,398
| 115,493 |  | 118,398

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 100 |  | 100
Amount of Allotted, Called Up Share Capital | 100 |  | 100

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Bespoke Detection Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 80,355 |  | 42,811
Later than one year and not later than five years | 73,492 |  | 27,980
| 153,847 |  | 70,791

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kevin Blyde | - | 250,035 | - | - | 250,035
Mr Anthony Watts | 25,235 | 26,000 | - | - | 51,235
Mr Mitchell Blyde | 130,835 | 3,695 | - | - | 134,530

The above loan is unsecured, interest free and repayable on demand.
14. Related Party Transactions
At the year end the company was owed a balance of £23,318 (2023: £370,537) from BDS Electrical FM Limited, a subsidiary of the company, incorporated in England and Wales.
At the year end the company was owed £2,398,653 (2024: £2,284,399) by the parent company BDS Group Ltd.
15. Ultimate Controlling Party
The company is subsidiary of BDS Group Limited which incorporated in England and Wales with Company registration number 13179987.
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