REGISTERED NUMBER: OC332574 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Period 1 April 2024 to 31 August 2025

for

Bespoke Auto Developments LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

I G Beckenham

F P Beckenham

J Beckenham

REGISTERED OFFICE:

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

REGISTERED NUMBER:

OC332574 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

The members present their report with the financial statements of the LLP for the period 1 April 2024 to 31 August 2025.

DESIGNATED MEMBERS

The designated members during the period under review were:

I G Beckenham

F P Beckenham

J Beckenham

RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS

The loss for the period before members' remuneration and profit shares was £29,712 (2024 - £12,743 loss).

MEMBERS' INTERESTS

In accordance with the LLP agreement, from time to time the firm determines the amount of profit to be treated as Members' fixed remuneration. This profit is treated as allocated.

Drawings are treated as payments on account of profit allocation and are only repayable to the LLP in so far as there are insufficient profits to allocate against such drawings. Any drawings in excess of total profits allocated would be included within 'amounts due from Members' within debtors.

The capital requirements of the partnership are determined by the Board and are reviewed regularly. Each Member is required to subscribe a proportion of this capital. The amount of capital subscribed by each Member is usually linked to the earnings allocated to that Member.

On leaving the partnership, a Member's capital is repaid within one month.

ON BEHALF OF THE MEMBERS:

I G Beckenham - Designated member

13 January 2026

TURNOVER

557,694

77,853

Cost of sales

(544,483

)

(38,734

)

GROSS PROFIT

13,211

39,119

Administrative expenses

(13,867

)

(25,593

)

OPERATING (LOSS)/PROFIT

(656

)

13,526

Interest payable and similar expenses

(29,056

)

(26,269

)

LOSS FOR THE FINANCIAL PERIOD BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(29,712

)

(12,743

)

FIXED ASSETS

Tangible assets

4

-

7,310

CURRENT ASSETS

Stocks

-

315,867

Debtors

5

57,505

15,682

Cash at bank and in hand

9,008

7,475

66,513

339,024

CREDITORS

Amounts falling due within one year

6

(10,575

)

(50,894

)

NET CURRENT ASSETS

55,938

288,130

TOTAL ASSETS LESS CURRENT LIABILITIES

55,938

295,440

CREDITORS

Amounts falling due after more than one year

7

-

(231,104

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

55,938

64,336

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

55,938

64,336

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

55,938

64,336

Amounts due from members

5

(51,985

)

-

3,953

64,336

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 31 August 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 13 January 2026 and were signed by:

I G Beckenham - Designated member

1.	STATUTORY INFORMATION

Bespoke Auto Developments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The LLP ceased trading on 31 August 2025.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life or, if held under finance lease, over the lease term, whichever is shorter as follows:

Improvements to property

- 20% on cost

Plant and machinery

- 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Where these ae depreciating assets. those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciate over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

31,916

Disposals

(31,916

)

At 31 August 2025

-

DEPRECIATION

At 1 April 2024

24,606

Charge for period

1,318

Eliminated on disposal

(25,924

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 March 2024

7,310

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,520

8,304

Other debtors

51,985

7,378

57,505

15,682

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

9,566

Hire purchase contracts

-

21,005

Trade creditors

1,500

15,657

Taxation and social security

8,755

3,416

Other creditors

320

1,250

10,575

50,894

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

12,100

Hire purchase contracts

-

219,004

-

231,104

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank after other creditors.