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Company Registration No. 09103204 (England and Wales)
Bespoke Handling Limited Unaudited accounts for the year ended 30 June 2025
Bespoke Handling Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Bespoke Handling Limited Company Information for the year ended 30 June 2025
Directors
Mr F Daffern Mr G Ayles
Company Number
09103204 (England and Wales)
Registered Office
Starvemouse Farm Parish Lane Crawley RH10 5NY
Accountants
Times Accountancy Services Limited Alcala, Rectory Lane Woodmansterne Surrey SM7 3NY
- 3 -
Bespoke Handling Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
366,550
265,277
Current assets
Debtors
6
996,700
1,113,968
Cash at bank and in hand
104,851
192,291
1,101,551
1,306,259
Creditors: amounts falling due within one year
7
(908,439)
(992,308)
Net current assets
193,112
313,951
Total assets less current liabilities
559,662
579,228
Creditors: amounts falling due after more than one year
8
(29,766)
(74,696)
Provisions for liabilities
Deferred tax
(81,000)
(55,000)
Net assets
448,896
449,532
Capital and reserves
Called up share capital
9
104
104
Profit and loss account
448,792
449,428
Shareholders' funds
448,896
449,532
For the year ending 30 June 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 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 of Directors and authorised for issue on 3 February 2026 and were signed on its behalf by
Mr G Ayles Director Company Registration No. 09103204
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Bespoke Handling Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Bespoke Handling Limited is a private company, limited by shares, registered in England and Wales, registration number 09103204. The registered office is Starvemouse Farm, Parish Lane, Crawley, RH10 5NY.
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.
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.
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 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
10% straight line
Plant & machinery
25% straight line
Motor vehicles
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Bespoke Handling Limited Notes to the Accounts for the year ended 30 June 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
10,000
At 30 June 2025
10,000
Amortisation
At 1 July 2024
10,000
At 30 June 2025
10,000
Net book value
At 30 June 2025
-
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
27,447
107,323
359,269
494,039
Additions
-
6,403
221,320
227,723
Disposals
(26,247)
(27,639)
(86,727)
(140,613)
At 30 June 2025
1,200
86,087
493,862
581,149
Depreciation
At 1 July 2024
16,187
94,619
117,956
228,762
Charge for the year
120
3,876
64,142
68,138
On disposals
(15,886)
(27,639)
(38,776)
(82,301)
At 30 June 2025
421
70,856
143,322
214,599
Net book value
At 30 June 2025
779
15,231
350,540
366,550
At 30 June 2024
11,260
12,704
241,313
265,277
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
181,816
104,208
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
829,449
777,299
Accrued income and prepayments
94,513
102,651
Other debtors
72,738
234,018
996,700
1,113,968
- 6 -
Bespoke Handling Limited Notes to the Accounts for the year ended 30 June 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
45,833
126,802
VAT
7,421
71,224
Obligations under finance leases and hire purchase contracts
105,427
25,853
Trade creditors
398,156
359,077
Taxes and social security
135,961
205,121
Other creditors
117,173
12,262
Loans from directors
50,306
82,206
Accruals
48,162
109,763
908,439
992,308
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
45,833
Obligations under finance leases and hire purchase contracts
29,766
28,863
29,766
74,696
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
104 Ordinary A shares of £1 each
104
104
10
Operating lease commitments
2025
2024
£
£
At 30 June 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
203,484
209,885
Later than one year and not later than five years
818,005
229,266
1,021,489
439,151
11
Transactions with related parties
During the year dividends of £202,800 (2024: £242,008) were paid to the director/shareholders.
12
Average number of employees
During the year the average number of employees was 12 (2024: 11).
- 7 -