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Registered number: 04394883









BESPOKE CLEANING SERVICES LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
BESPOKE CLEANING SERVICES LIMITED
 
 
COMPANY INFORMATION


Directors
P D Atkinson 
E J Bolton 




Registered number
04394883



Registered office
Riding Court House
Riding Court Road

Datchet

Slough

England

SL3 9JT




Independent auditors
Hillier Hopkins LLP
Chartered Accountants & Statutory Auditor

Ground Floor

45 Pall Mall

London

SW1Y 5JG





 
BESPOKE CLEANING SERVICES LIMITED
 

CONTENTS



Page
Strategic report
 
1 - 6
Directors' report
 
7 - 8
Independent auditors' report
 
9 - 12
Statement of comprehensive income
 
13
Statement of financial position
 
14 - 15
Statement of changes in equity
 
16 - 17
Notes to the financial statements
 
18 - 30


 
BESPOKE CLEANING SERVICES LIMITED
 
 
STRATEGIC REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024

Introduction
 
The directors present their strategic report for the period ended 31 December 2024.

Introduction and Overview

Bespoke Cleaning Services Limited is a wholly owned subsidiary of Atlas FM Group Limited. In October 2024, Atlas FM Group transitioned to an Employee Ownership Trust (EOT) model, marking a pivotal milestone in our journey and placing the future of the business in the hands of the people who make it what it is.

Bespoke Cleaning Services Limited is an English company providing cleaning services for a variety of sectors and throughout the country. Specifically designed cleaning services around the customers' individual requirements.

We are proud to be part of a values driven group with a clear purpose: creating happiness for ourselves and others.

Employee Ownership
 
In October 2024, Atlas FM Group became an Employee Ownership Trust. The founders transferred ownership to the employees, ensuring the long term stewardship of the business and giving every colleague a direct stake in our shared future.

This move reflects our belief that sustainable success comes when the people delivering our services are trusted, empowered and rewarded. Under the EOT model, Atlas can take a genuinely long term view, focusing on culture, quality and care, rather than short term financial gain.

Employee ownership is strengthening engagement, retention and pride, and we are already seeing the cultural and commercial benefits this creates.

Page 1

 
BESPOKE CLEANING SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Business Review
 
The directors are pleased to report a year of strong growth and continued progress during the year ended 31
December 2024.
 
Turnover increased to £12.1m (2023 - £9.6m), reflecting the strength of our customer relationships and the effectiveness of our growth strategy. Growth was achieved through three of our strategic channels:

• securing significant new contracts 
• delivering organic growth from our existing client base
• implementing annual price increases in line with National Living Wage and inflationary pressures

These achievements demonstrate the resilience and adaptability of the business in a challenging external environment. We have maintained a strong financial position, underpinned by robust cost management and operational discipline, while continuing to invest in our people, systems and culture.

The transition to employee ownership has reinforced our long term outlook and strengthened our sense of shared accountability, purpose and pride.

Financial Performance and Resilience .

Turnover for the year increased to £12.1m 
(2023 - £9.6m).

Operating profit was £509k (2023 - £92k), demonstrating that the company has continued to deliver healthy margins despite wage inflation and wider economic pressures.

The company has maintained a conservative financial model, operating with minimal fixed cost commitments, disciplined working capital management and strong cash generation. We have well established processes for negotiating statutory wage uplifts, including National Living Wage and employer National Insurance changes, into client contracts, protecting the long term sustainability of the business.

The directors consider turnover and gross margin to be the primary key performance indicators used to monitor the company’s performance. These are reviewed regularly alongside complementary operational measures including contract retention, client satisfaction and staff retention.

Future Developments and Strategy

The directors are confident about the future of Bespoke Cleaning Services Limited and are excited by the opportunities ahead as part of the wider Atlas FM Group.

Our strategy for 2025 and beyond is focused on five key areas:

1. Accelerating growth through acquisitions
We have become industry leaders in our ability to identify, transact, integrate and create value, culturally and financially, from acquisitions. This capability has become a key differentiator for Atlas. We will continue to pursue strategic acquisitions where we can add scale, capability and cultural alignment.

2. Unlocking growth within our existing customer base
We have built an outstanding growth plan which includes realising opportunities for additional services and sites across the 4,000 customers the wider group currently partner with. Alongside this, we are targeting new business within our key sectors, where our reputation for quality, performance and cultural alignment continues to give us a competitive edge.

3. Embedding a culture of high performance
Our focus on culture and performance is becoming a defining strength of Atlas. We have created business plans across all areas of the business that clearly define our vision, strategies and success measures to track our
Page 2

 
BESPOKE CLEANING SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

journey of high performance and operational excellence. In 2025, we are introducing one to one Work Chats for all management and administration roles to develop capability, support wellbeing, and drive accountability.

4. Driving progress on ESG and social impact
At Atlas Workplace Services, we are embedding ESG and sustainability into the way we operate and deliver services. Our initiatives focus on environmental improvements, social value, and responsible supply chain management. We are working with clients to align our activities to their sustainability goals through collaborative workshops, performance tracking, and transparent reporting. We have introduced multi-use and closed-loop cleaning products, reduced delivery volumes by over 30% through supplier engagement, and transitioned to chemical-free, ethical product ranges.

On the social impact side, we contribute to international cookstove projects that directly support the UN Sustainable Development Goals. These projects not only reduce carbon emissions but also improve health outcomes, reduce fuel poverty, and create opportunities for education and employment in disadvantaged communities. This ensures our environmental commitments are matched with meaningful and measurable social value.

5. Investing in technology and digital capability
We continue to invest in software and technology to support growth and engagement. In 2025 we will roll out our new MyAtlas App to all 265 employees. The app will act as an internal communications platform with built in recognition and survey tools, and will include language preferences to ensure accessibility and engagement for our diverse workforce. A new CRM system will go live in 2025 to improve operational efficiency and business insight.

Our focus on culture as the foundation of growth
While we work with detailed budgets and forecasts internally, we do not publicly disclose financial growth targets. Our unwavering focus is on nurturing an outstanding culture, grounded in our purpose and values. We believe that when our people feel connected, trusted and supported to perform at their best, both personal development and financial growth will follow. This philosophy underpins every part of our strategy and remains central to our long term vision.

Principal risks and uncertainties

The directors regularly review the risks facing the business and have established systems and controls to monitor and manage these effectively. The company operates in a competitive, low margin industry and is exposed to external and operational risks. The principal risks and uncertainties faced by the company are set out below.
 
Wage inflation and legislative change
The National Living Wage has continued to rise and remains a significant cost pressure in our industry. We have robust processes to track wage movements, model their impact and engage early with clients to negotiate price adjustments. We also monitor wider legislative changes, including the forthcoming changes to employer National Insurance from April 2025, to ensure that any financial impact is anticipated and mitigated.
 
Credit risk
As a labour intensive business, maintaining strong cash flow is critical. We have a disciplined approach to credit control, supported by close collaboration between our operational and finance teams. We maintain clear credit limits, actively monitor payment terms and ensure swift action on any emerging debtor issues. 

Technology and cyber risk
Our reliance on digital systems is increasing as we continue to invest in technology. We manage cyber risk through robust security protocols, regular system testing, staff training, and business continuity planning. We also work closely with external IT security specialists to ensure our controls remain current and effective. 

Competitive pricing pressure
We continue to see some competitors bidding at unsustainably low prices within tender processes. While this
Page 3

 
BESPOKE CLEANING SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

does not align with our values or long term approach, it can create short term pricing pressure in parts of the market. We mitigate this risk by focusing on the value we deliver through quality, culture and long term partnership, which supports high client retention and reduces exposure to price led competition.
 
Labour availability
Labour availability and recruitment are not currently considered principal risks due to our low staff turnover and the high proportion of introductions and referrals from our existing colleagues.

Environment and Sustainability
We hold ISO 14001certification and are proud to be Ecovadis Committed and FuturePlus Impact Certified. We track and manage our ESG progress through both Ecovadis and FuturePlus, ensuring continuous improvement and transparency.

Since 2021, we have maintained independently verified Carbon Neutral status across Scopes 1 and 2. In 2024, we enhanced this commitment further by offsetting 125% of our residual emissions, achieving Carbon Neutral Plus status and making a positive contribution beyond neutrality.
2024 also marked the conclusion of our first five-year short-term carbon reduction plan. Against our original target, we achieved more than double the planned reduction in carbon intensity, a milestone that demonstrates the effectiveness of our strategy and our drive to deliver lasting environmental impact. From 2025, we will publish our carbon footprint data alongside year-on-year reduction targets, reinforcing our commitment to transparency and continuous improvement on the pathway to net zero by 2040.

Suppliers and Customers
We select values aligned suppliers, build long term relationships and pay suppliers promptly. We work closely with our 30 customers to understand their needs, align our services and deliver consistent quality. This approach has earned us exceptional client loyalty and long standing partnerships.
 
Section 172 Statement and ESG

The directors are fully aware of their duty under section 172 of the Companies Act 2006 to act, in good faith, in a way they consider would most likely promote the success of the company for the benefit of its members as a whole, while having regard to the interests of employees, customers, suppliers, the community and the environment, and the long term consequences of their decisions.

This statement sets out how the board has fulfilled these responsibilities during the year ended 31 December 2024.

Our People and Employee Voice
The Atlas FM Group employs more than 14,000 people across the UK. In 2024 we appointed a Director of Culture and Engagement to lead our cultural journey and ensure every colleague feels connected, valued and supported. We launched Wagestream, which allows colleagues to access a portion of their earned pay, build savings and access financial wellbeing tools, helping to reduce stress and improve financial resilience. 

We also rolled out Work Chats across the organisation. These are structured one to one conversations between managers and their team members, powered by the OpenBlend platform, that focus on wellbeing, values and performance. They build trust, strengthen relationships and embed our culture in the pursuit of high performance. We celebrate colleagues through our Stars of Atlas recognition programme and actively track engagement through internal communications analytics and twice yearly employee Net Promoter Score surveys. In 2025 we will launch the MyAtlas app to all employees to further support engagement, recognition and communication, with language preferences to support our diverse workforce.

Culture and Values
Culture is our superpower. Our purpose is creating happiness for ourselves and others, and our values shape how we serve our customers and treat each other. We are implementing a Culture Belt framework to help every colleague become a Culture Black Belt, championing our values and inspiring others.

 
Page 4

 
BESPOKE CLEANING SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

Social Impact and Communities
We are working with multiple UK charities to offer employment opportunities to disadvantaged groups including people who are homeless, refugees and those leaving the care or prison systems. This reflects our belief that business has a vital role to play in creating opportunities and lifting communities.

Governance
Bespoke Cleaning Services Limited has its own board of directors, which reports to the Atlas FM Group board. The Group board oversees strategy, risk and capital allocation across all subsidiaries, while Bespoke Cleaning  Services’ board manages operational delivery, people and customer experience.

The Group board operates under the Wates Corporate Governance Principles for large private companies. An independent EOT Trustee Board holds a controlling interest in Atlas FM Group and represents the interests of all employee owners.

This governance structure ensures a balance of entrepreneurial drive, cultural stewardship and financial discipline.

Key Performance Indicators (KPIs)

The directors monitor a balanced set of financial and non-financial indicators to measure the company’s performance, ensure the delivery of its strategy and support long term decision making. Our KPI framework reflects our belief that outstanding culture drives high performance. We track progress across three core pillars, loyalty, growth and wastage avoidance, supported by a broader set of operational and cultural metrics.

Loyalty
• Staff retention rates
• Client retention rates
• Employee Net Promoter Score, measured every six months
• Client Net Promoter Score, measured annually

Social Value and ESG
• Social value delivered using the TOMS framework
• Environmental progress tracked through Ecovadis and FuturePlus
• Stars of Atlas nominations

Health, Safety and Wellbeing
• Full health and safety reporting, including near misses and RIDDOR incidents
• Work Chat participation levels

Culture and Engagement
• Internal communication data, including number of posts and engagement levels
• Engagement with the MyAtlas app from 2025 onwards

Growth
• Growth from within, additional services and sites from existing customers
• New business growth, including pipeline size and conversion rates
• Monthly client audits, measuring service standards and overall perception

Financial Performance
• Results tracked at contract and group level, with regular reporting on turnover, margin and profitability

These KPIs are reviewed regularly by the directors and senior leadership team. They provide insight into the health and trajectory of the business, ensuring that decisions are informed by both cultural and commercial performance.

Going Concern
 
Page 5

 
BESPOKE CLEANING SERVICES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024


Following a group restructure post year end, the Directors have no future plans for the company and expect to cease operations in the foreseeable future.

The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs and makes provisions for the costs of disposals of the assets. All assets and liabilities are treated as recoverable and payable within one year.
 

This report was approved by the board on 23 December 2025 and signed on its behalf.



P D Atkinson
Director

Page 6

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the period ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the company in the year under review was that of Cleaning services.

Principle risks and uncertainties

The details of the Company's financial risks and uncertainties are set out in the Strategic report on page 2.

Results and dividends

The profit for the period, after taxation, amounted to £378,106 (year ended 30 September 2023 - £53,847).

The total distribution of dividends for the 15 months period ended 31 December 2024 was £Nil (year ended 30 September 2023 -  £100,000).

Directors

The directors who served during the period were:

J Woodall (resigned 1 September 2025)
A C Symes (resigned 1 September 2025)
N J Earley (appointed 28 June 2024, resigned 1 January 2025)
R W Empson (appointed 28 June 2024, resigned 1 January 2025)

 
Page 7

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024

The following directors have been appointed after the year end of the accounting period.

P D Atkinson (appointed 1 January 2025)
E J Bolton  (appointed 1 January 2025)
 
Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

The directors appointed, Hillier Hopkins LLP, as the auditors during the period and they will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 23 December 2025 and signed on its behalf.
 





P D Atkinson
Director

Page 8

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BESPOKE CLEANING SERVICES LIMITED
 

Opinion


We have audited the financial statements of Bespoke Cleaning Services Limited (the 'Company') for the period ended 31 December 2024, which comprise the Statement of comprehensive income, the Statement of financial position, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the period then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Emphasis of matter – financial statements prepared on a basis other than going concern


Without qualifying our opinion, we draw attention to basis of preparation set out in note 2.1 in the financial statements. Accounting Standards require that financial statements are drawn up on the going concern basis unless it is considered unlikely that the company will continue operating for the foreseeable future. On the basis that the director considered that it is more likely than not that the company will cease its operations and be dissolved within the forthcoming twelve months, the financial statements have been drawn up on a basis other than going concern as set out in note 2.1. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 9

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BESPOKE CLEANING SERVICES LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial period for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 7, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 10

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BESPOKE CLEANING SERVICES LIMITED (CONTINUED)


 

Auditors' responsibilities for the audit of the financial statements


Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
 
the nature of the industry and sector, control environment and business performance including the
remuneration incentives and pressures of key management;
the primary responsibility for the prevention and detection of fraud rests with both those charged with
governance of the entity and management. We consider the results of our enquiries of management about
their own identification and assessment of the risks of irregularities;
any matters we identified having obtained and reviewed the Company’s documentation of their policies and
procedures relating to:
°identifying, evaluating and complying with laws and regulations and whether they were aware of any
instances of non-compliance;
°detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fraud;
°the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
 
As a result of these procedures, we considered the opportunities and incentives that may exist within the
organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK),
we are also required to perform specific procedures to respond to the risk of management override, including
testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of
material misstatement due to fraud.
 
We also obtained an understanding of the legal and regulatory frameworks that the Company operates in,
focusing on provisions of those laws and regulations that had a direct effect on the determination of material
amounts and disclosures in the financial statements. We focused on laws and regulations that could give rise to
a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and
relevant tax legislation.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial
Page 11

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BESPOKE CLEANING SERVICES LIMITED (CONTINUED)


Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Michael Jacoby (Senior statutory auditor)
for and on behalf of
Hillier Hopkins LLP
Chartered Accountants & Statutory Auditor
Ground Floor
45 Pall Mall
London
SW1Y 5JG

23 December 2025
Page 12

 
BESPOKE CLEANING SERVICES LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 DECEMBER 2024

Period ended 31 December
Year ended 30 September
2024
2023
Note
£
£

  

Turnover
 3 
12,121,796
9,578,272

Cost of sales
  
(9,006,948)
(7,757,882)

Gross profit
  
3,114,848
1,820,390

Administrative expenses
  
(2,606,296)
(1,728,182)

Operating profit
 4 
508,552
92,208

Interest receivable and similar income
  
288
-

Interest payable and similar expenses
  
(26,909)
(17,095)

Profit before tax
  
481,931
75,113

Tax on profit
 10 
(103,825)
(21,266)

Profit for the financial period
  
378,106
53,847

Total comprehensive income for the period
  
378,106
53,847

The notes on pages 18 to 30 form part of these financial statements.

Page 13

 
BESPOKE CLEANING SERVICES LIMITED
REGISTERED NUMBER: 04394883

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

31 December
31 December
30 September
30 September
2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 12 
-
74,626

Current assets
  

Fixed assets held for sale
  
98,440
-

Debtors: amounts falling due within one year
 13 
543,741
1,924,456

Cash at bank and in hand
 14 
1,806,745
156,555

  
2,448,926
2,081,011

Creditors: amounts falling due within one year
 15 
(1,251,503)
(1,317,264)

Net current assets
  
 
 
1,197,423
 
 
763,747

Total assets less current liabilities
  
1,197,423
838,373

Creditors: amounts falling due after more than one year
 16 
-
(26,967)

Provisions for liabilities
  

Deferred tax
  
(24,610)
(16,699)

Net assets
  
1,172,813
794,707


Capital and reserves
  

Called up share capital 
 20 
1,115
1,115

Share premium account
 21 
25,789
25,789

Capital redemption reserve
 21 
135
135

Profit and loss account
 21 
1,145,774
767,668

  
1,172,813
794,707


Page 14

 
BESPOKE CLEANING SERVICES LIMITED
REGISTERED NUMBER: 04394883
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.




P D Atkinson
Director

The notes on pages 18 to 30 form part of these financial statements.

Page 15

 
BESPOKE CLEANING SERVICES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2024


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 October 2023
1,115
25,789
135
767,668
794,707


Comprehensive income for the period

Profit for the period
-
-
-
378,106
378,106
Total comprehensive income for the period
-
-
-
378,106
378,106


Total transactions with owners
-
-
-
-
-


At 31 December 2024
1,115
25,789
135
1,145,774
1,172,813


The notes on pages 18 to 30 form part of these financial statements.

Page 16

 
BESPOKE CLEANING SERVICES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2023


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 October 2022
1,115
25,789
135
813,821
840,860


Comprehensive income for the year

Profit for the year
-
-
-
53,847
53,847
Total comprehensive income for the year
-
-
-
53,847
53,847

Dividends: Equity capital
-
-
-
(100,000)
(100,000)


At 30 September 2023
1,115
25,789
135
767,668
794,707


The notes on pages 18 to 30 form part of these financial statements.

Page 17

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Bespoke Cleaning Services Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Riding Court House, Riding Court Road, Datchet, Slough, England, SL3 9JT.

The Company's principal activity is that of an industrial cleaning contractor.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

Following a group restructure post year end, the trade of the Company has been transferred into other group companies. As a result, the Directors have no future plans for the Company and will cease operations of the Company.

The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs and makes provisions for the costs of disposals of the assets. All assets and liabilities are treated as recoverable and payable within one year.

The following principal accounting policies have been applied:

Page 18

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Revenue is recognised at the date cleaning services are provided.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 19

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Borrowing costs

All borrowing costs are recognised in the Statement of comprehensive income in the period in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

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

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 20

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Improvements to property
-
33% on cost
Plant and machinery
-
40% on reducing balance and 30% on reducing balance
Computer equipment
-
40% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 21

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Turnover

Analysis of turnover by country of destination:

Period ended 31 December
Year ended 30 September
2024
2023
£
£

United Kingdom
12,121,796
9,578,272

12,121,796
9,578,272



4.


Operating profit

The operating profit is stated after charging:

Period ended 31 December
Year ended 30 September
2024
2023
£
£

Equipment rental
80,285
96,942

Depreciation - owned assets
26,569
27,518

Employer's pension costs
112,220
124,231


5.


Auditors' remuneration

During the period, the Company obtained the following services from the Company's auditors:


31 December
30 September
2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
7,500
8,750
Page 22

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Employees

Staff costs, including directors' remuneration, were as follows:


Period ended 31 December
Year ended 30 September
2024
2023
£
£

Wages and salaries
9,272,958
7,525,451

Social security costs
475,930
337,127

Cost of defined contribution scheme
150,222
124,231

9,899,110
7,986,809


The average monthly number of employees, including the directors, during the period was as follows:


Period ended 31 December
Year ended 30 September
        2024
        2023
            No.
            No.







Cleaning staff
735
711



Administration staff
22
28

757
739


7.


Directors' remuneration

Period ended 31 December
Year ended 30 September
2024
2023
£
£

Directors' emoluments
13,644
18,192

13,644
18,192


Neither director is included within the company's defined contribution scheme (year ended 30 September 2023 - Nil).

Page 23

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

8.


Interest receivable

Period ended 31 December
Year ended 30 September
2024
2023
£
£


Other interest receivable
288
-

288
-


9.


Interest payable and similar expenses

Period ended 31 December
Year ended 30 September
2024
2023
£
£


Bank interest payable
26,909
17,095

26,909
17,095


10.


Taxation


Period ended 31 December
Year ended 30 September
2024
2023
£
£

Corporation tax


Current tax on profits for the year
118,442
14,507

Adjustments in respect of previous periods
(22,528)
-


Total current tax
95,914
14,507

Deferred tax


Origination and reversal of timing differences
7,911
6,759

Total deferred tax
7,911
6,759


103,825
21,266
Page 24

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
 
10.Taxation (continued)


Factors affecting tax charge for the period/year

The tax assessed for the period/year is lower than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 25%). The differences are explained below:

Period ended 31 December
Year ended 30 September
2024
2023
£
£


Profit on ordinary activities before tax
481,931
75,113


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
120,483
18,778

Effects of:


Expenses not deductible for tax purposes
2,156
13,849

Capital allowances for period/year in excess of depreciation
(8,185)
(15,610)

Deferred tax
7,911
-

Other timing difference
3,988
-

Adjustments to tax charge in respect of prior periods
(22,528)
-

Utilisation of losses
-
4,249

Total tax charge for the period/year
103,825
21,266


Factors that may affect future tax charges

There are no significant factors which may materially affect future tax charges.


11.


Dividends

Period ended 31 December
Year ended 30 September
2024
2023
£
£


B Ordinary shares of £1 each Interim
-
50,000


C Ordinary shares of £1 each Interim
-
50,000

-
100,000

Page 25

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

12.


Tangible fixed assets


Improvements to property
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£





At 1 October 2023
16,562
226,222
70,153
8,644
321,581


Additions
-
57,492
-
-
57,492


Disposals
-
(5,380)
(70,153)
(8,644)
(84,177)


Reclassified to held for sale
-
(278,334)
-
-
(278,334)


Revaluations
(16,562)
-
-
-
(16,562)



At 31 December 2024

-
-
-
-
-





At 1 October 2023
16,562
159,482
65,308
5,603
246,955


Charge for the period 
-
25,061
1,508
1,729
28,298


Charge for the period on financed assets
-
-
-
(7,332)
(7,332)


Disposals
-
-
(66,816)
-
(66,816)


Reclassified to held for sale
-
(184,543)
-
-
(184,543)


On revalued assets
(16,562)
-
-
-
(16,562)



At 31 December 2024

-
-
-
-
-



Net book value



At 31 December 2024
-
-
-
-
-



At 30 September 2023
-
66,740
4,845
3,041
74,626


13.


Debtors

31 December
30 September
2024
2023
£
£


Trade debtors
261,934
886,490

Other debtors
279,383
1,031,873

Prepayments and accrued income
2,424
6,093

543,741
1,924,456


Page 26

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

14.


Cash and cash equivalents

31 December
30 September
2024
2023
£
£

Cash at bank and in hand
1,806,745
156,555

1,806,745
156,555



15.


Creditors: Amounts falling due within one year

31 December
30 September
2024
2023
£
£

Bank loans
11,028
60,797

Trade creditors
65,443
121,983

Corporation tax
118,442
37,301

Other taxation and social security
534,170
525,799

Other creditors
21,741
26,929

Accruals and deferred income
500,679
544,455

1,251,503
1,317,264



16.


Creditors: Amounts falling due after more than one year

31 December
30 September
2024
2023
£
£

Bank loans
-
26,967

-
26,967


Bank loans are secured by a fixed and floating charge over the assets of the company.

Page 27

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

17.


Loans


Analysis of the maturity of loans is given below:


31 December
30 September
2024
2023
£
£

Amounts falling due within one year

Bank loans
11,028
60,797


11,028
60,797

Amounts falling due 1-2 years

Bank loans
-
26,967


-
26,967



11,028
87,764



18.


Secured debts

Lloyds TSB Commercial Finance Ltd holds a fixed and floating charge that was created on 28 March 2013 over the undertaking and all property and assets present and future.

HSBC Bank Pie holds a fixed and floating charge that was created on 4 February 2005 over the undertaking and all property and assets present and future. 


19.


Deferred taxation






2024


£






At beginning of year
16,699


Charged to profit or loss
7,911



At end of year
24,610

Page 28

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
 
19.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

31 December
30 September
2024
2023
£
£


Accelerated capital allowances
24,610
16,699

24,610
16,699


20.


Share capital

31 December
30 September
2024
2023
£
£
Allotted, called up and fully paid



165 Ordinary A shares of £1.00 each
165
165
300 Ordinary B shares of £1.00 each
300
300
200 Ordinary C shares of £1.00 each
200
200
200 Ordinary D shares of £1.00 each
200
200
250 Ordinary E shares of £1.00 each
250
250

1,115

1,115

The Ordinary A, B, C, D and E shares rank pari passu, except that a dividend may be declared on one class of share and not the others.



21.


Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.


22.


Pension commitments

A defined contribution pension scheme is operated by the company on behalf of the employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge represents contributions payable by the group to the fund and amounted to £112,220 (30 September 2023 - £124,231). Company contributions amounting to £20,997 (30 September 2023 - £9,878) were payable to the fund at the year end and included in creditors.

Page 29

 
BESPOKE CLEANING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

23.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

31 December
30 September
2024
2023
£
£


Not later than 1 year
91,525
114,570

Later than 1 year and not later than 5 years
48,412
178,741

139,937
293,311


24.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33: Related party disclosures from the requirement to disclose transactions with other wholly owned group companies on the grounds that consolidated financial statements are prepared by the ultimate parent company.


25.


Controlling party

From 28 June 2024, the ultimate parent company is Atlas FM Group Limited (formerly known as Atlas FM Limited), a company incorporated in England and Wales. The registered office of Atlas FM Group Limited is Riding Court House, Riding Court Road, Datchet, Berkshire, England, SL3 9JT. That Company has prepared group accounts for the year ended 31 December 2024. Consolidated accounts for Atlas FM Group Limited are available at Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ and from the registered office. This is the only company in the group which prepares consolidated accounts.

Up to 28 June 2024, the company was under the control of J Woodall and A C Symes, directors. 

From 28 June 2024 and up to 29 October 2024, the directors of Atlas FM Group Limited were of the opinion that N J Earley and R W Empson, the former directors were the ultimate controlling parties.

From 29 October 2024, the Atlas FM Group Employee Ownership Trust purchased 100% of the share capital to become the controlling party. The ultimate controlling party subsequently became Zedra Trust Company (Guernsey) Limited, which is the trustee of the Atlas FM Group Employee Ownership Trust.

 
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