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Company Registration No. 12780365 (England and Wales)
Bezarti Ltd Unaudited accounts for the year ended 31 July 2025
Bezarti Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Bezarti Ltd Company Information for the year ended 31 July 2025
Director
Nathan Berry
Company Number
12780365 (England and Wales)
Registered Office
Unit 14 Abbey View Business Park Abbey View Road, Pinvin Pershore Worcestershire WR10 2FW England
Accountants
Adder Bookkeeping Ltd 86-90 Paul Street London Worcestershire EC2A 4NE
- 3 -
Bezarti Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
877
-
Tangible assets
5
77,255
12,857
78,132
12,857
Current assets
Debtors
6
48,701
21,960
Cash at bank and in hand
94,917
105,901
143,618
127,861
Creditors: amounts falling due within one year
7
(28,601)
(24,224)
Net current assets
115,017
103,637
Total assets less current liabilities
193,149
116,494
Creditors: amounts falling due after more than one year
8
(20,621)
-
Provisions for liabilities
Deferred tax
9
(13,127)
(2,746)
Net assets
159,401
113,748
Capital and reserves
Called up share capital
10
100
100
Profit and loss account
159,301
113,648
Shareholders' funds
159,401
113,748
For the year ending 31 July 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 January 2026 and were signed on its behalf by
Nathan Berry Director Company Registration No. 12780365
- 4 -
Bezarti Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Bezarti Ltd is a private company, limited by shares, registered in England and Wales, registration number 12780365. The registered office is Unit 14, Abbey View Business Park, Abbey View Road, Pinvin, Pershore, Worcestershire, WR10 2FW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. During the financial year the company changed its name from Berry Bespoke Ltd to Bezarti Ltd on 29th April 2025.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The company continues to experience good levels of growth and profitability and is well placed to manage its business risks successfully. There is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Lease Term (5 years)
Plant & machinery
25% Straight Line (apart from CNC Machine which is depreciated 16.7% Straight Line)
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Bezarti Ltd Notes to the Accounts for the year ended 31 July 2025
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 August 2024
-
Additions
975
At 31 July 2025
975
Amortisation
At 1 August 2024
-
Charge for the year
98
At 31 July 2025
98
Net book value
At 31 July 2025
877
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 August 2024
-
4,471
12,499
-
2,667
19,637
Additions
5,120
76,823
-
2,658
-
84,601
Disposals
-
(142)
-
-
-
(142)
At 31 July 2025
5,120
81,152
12,499
2,658
2,667
104,096
Depreciation
At 1 August 2024
-
2,151
3,125
-
1,504
6,780
Charge for the year
512
16,113
2,343
664
500
20,132
On disposals
-
(71)
-
-
-
(71)
At 31 July 2025
512
18,193
5,468
664
2,004
26,841
Net book value
At 31 July 2025
4,608
62,959
7,031
1,994
663
77,255
At 31 July 2024
-
2,320
9,374
-
1,163
12,857
- 6 -
Bezarti Ltd Notes to the Accounts for the year ended 31 July 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
34,635
18,508
Accrued income and prepayments
7,460
2,264
Other debtors
-
1,188
42,095
21,960
Amounts falling due after more than one year
Other debtors
6,606
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
15,487
3,215
Trade creditors
5,973
5,179
Taxes and social security
4,107
13,354
Other creditors
-
1,217
Loans from directors
962
1,083
Accruals
2,072
176
28,601
24,224
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Deferred income
20,621
-
Government capital grant for CNC machine (to be credited to profit and loss account over the useful life of the asset).
9
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
13,127
2,746
2025
2024
£
£
Provision at start of year
2,746
-
Charged to the profit and loss account
10,381
2,746
Provision at end of year
13,127
2,746
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
- 7 -
Bezarti Ltd Notes to the Accounts for the year ended 31 July 2025
11
Operating lease commitments
2025
2024
£
£
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
24,223
-
Later than one year and not later than five years
85,742
-
109,965
-
12
Average number of employees
During the year the average number of employees was 3 (2024: 2).
- 8 -