Acorah Software Products - Accounts Production 16.7.461 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 03448088 Mr Murray Smith Mr Murray Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03448088 2024-04-30 03448088 2025-04-30 03448088 2024-05-01 2025-04-30 03448088 frs-core:CurrentFinancialInstruments 2025-04-30 03448088 frs-core:Non-currentFinancialInstruments 2025-04-30 03448088 frs-core:ComputerEquipment 2025-04-30 03448088 frs-core:ComputerEquipment 2024-05-01 2025-04-30 03448088 frs-core:ComputerEquipment 2024-04-30 03448088 frs-core:FurnitureFittings 2025-04-30 03448088 frs-core:FurnitureFittings 2024-05-01 2025-04-30 03448088 frs-core:FurnitureFittings 2024-04-30 03448088 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 03448088 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03448088 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-30 03448088 frs-core:MotorVehicles 2025-04-30 03448088 frs-core:MotorVehicles 2024-05-01 2025-04-30 03448088 frs-core:MotorVehicles 2024-04-30 03448088 frs-core:ShareCapital 2025-04-30 03448088 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03448088 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03448088 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 03448088 frs-bus:SmallEntities 2024-05-01 2025-04-30 03448088 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03448088 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 03448088 frs-bus:Director1 2024-05-01 2025-04-30 03448088 frs-bus:Director1 2024-04-30 03448088 frs-bus:Director1 2025-04-30 03448088 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 03448088 frs-core:Non-currentFinancialInstruments 1 2025-04-30 03448088 frs-core:CurrentFinancialInstruments 2 2025-04-30 03448088 frs-core:CurrentFinancialInstruments 4 2025-04-30 03448088 frs-core:CurrentFinancialInstruments 6 2025-04-30 03448088 frs-countries:EnglandWales 2024-05-01 2025-04-30 03448088 2023-04-30 03448088 2024-04-30 03448088 2023-05-01 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 2024-04-30 03448088 frs-core:Non-currentFinancialInstruments 2024-04-30 03448088 frs-core:ShareCapital 2024-04-30 03448088 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03448088 frs-core:Non-currentFinancialInstruments 1 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 2 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 4 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 5 2024-04-30 03448088 frs-core:CurrentFinancialInstruments 6 2024-04-30
Registered number: 03448088
Bespoke Windows Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
H & E Johnson
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03448088
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232,686 187,197
232,686 187,197
CURRENT ASSETS
Stocks 5 35,407 28,765
Debtors 6 635,475 756,510
Investments 7 14,223 578
Cash at bank and in hand 125,285 389,925
810,390 1,175,778
Creditors: Amounts Falling Due Within One Year 8 (164,307 ) (289,287 )
NET CURRENT ASSETS (LIABILITIES) 646,083 886,491
TOTAL ASSETS LESS CURRENT LIABILITIES 878,769 1,073,688
Creditors: Amounts Falling Due After More Than One Year 9 (4,166 ) (54,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (31,934 ) (19,177 )
NET ASSETS 842,669 1,000,344
CAPITAL AND RESERVES
Called up share capital 10 162 162
Profit and Loss Account 842,507 1,000,182
SHAREHOLDERS' FUNDS 842,669 1,000,344
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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.
On behalf of the board
Mr Murray Smith
Director
14/01/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bespoke Windows Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03448088 . The registered office is 344 Lordship Lane, London, SE22 8LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.
...CONTINUED
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Page 4
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 222,046 78,940 6,696 33,836 341,518
Additions 25,702 44,590 - 589 70,881
Disposals - - - (30,467 ) (30,467 )
As at 30 April 2025 247,748 123,530 6,696 3,958 381,932
Depreciation
As at 1 May 2024 63,419 55,990 6,256 28,656 154,321
Provided during the period 4,955 16,885 119 778 22,737
Disposals - - - (27,812 ) (27,812 )
As at 30 April 2025 68,374 72,875 6,375 1,622 149,246
Net Book Value
As at 30 April 2025 179,374 50,655 321 2,336 232,686
As at 1 May 2024 158,627 22,950 440 5,180 187,197
5. Stocks
2025 2024
£ £
Stock 35,407 28,765
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,373 24,279
Prepayments and accrued income 14,205 62,463
Other debtors 113,915 112,786
Corporation tax recoverable s455 122,903 122,903
Director's loan 364,156 424,156
625,552 746,587
Due after more than one year
Rent deposits 9,923 9,923
635,475 756,510
7. Current Asset Investments
2025 2024
£ £
Other investments, held for sale 14,223 578
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,697 30,372
Corporation tax 72,934 72,172
Social security 2,350 7,728
VAT 53,627 36,634
Net wages 1,921 -
Credit cards 1,025 651
Director's current account 399 451
S455 tax - 122,903
Pension creditor 641 -
Accrued expenses 14,713 18,376
164,307 289,287
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 4,166 54,167
Page 5
Page 6
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 162 162
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Murray Smith 424,156 - 60,000 - 364,156
The above loan is unsecured, interest bearing at HMRC official rate (currently 2.25%) and repayable on demand.
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 404,000 161,000
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