Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 6226 No description of principal activity false 8 false false 2024-08-01 8 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09685381 2024-08-01 2025-07-31 09685381 2023-08-01 2024-07-31 09685381 2025-07-31 09685381 2024-07-31 09685381 c:Director1 2024-08-01 2025-07-31 09685381 d:Buildings d:LongLeaseholdAssets 2024-08-01 2025-07-31 09685381 d:Buildings d:LongLeaseholdAssets 2025-07-31 09685381 d:Buildings d:LongLeaseholdAssets 2024-07-31 09685381 d:PlantMachinery 2024-08-01 2025-07-31 09685381 d:PlantMachinery 2025-07-31 09685381 d:PlantMachinery 2024-07-31 09685381 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09685381 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09685381 d:MotorVehicles 2024-08-01 2025-07-31 09685381 d:MotorVehicles 2025-07-31 09685381 d:MotorVehicles 2024-07-31 09685381 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09685381 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09685381 d:FurnitureFittings 2024-08-01 2025-07-31 09685381 d:FurnitureFittings 2025-07-31 09685381 d:FurnitureFittings 2024-07-31 09685381 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09685381 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09685381 d:OfficeEquipment 2024-08-01 2025-07-31 09685381 d:OfficeEquipment 2025-07-31 09685381 d:OfficeEquipment 2024-07-31 09685381 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09685381 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09685381 d:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 09685381 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 09685381 d:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 09685381 d:ComputerSoftware 2025-07-31 09685381 d:ComputerSoftware 2024-07-31 09685381 d:CurrentFinancialInstruments 2025-07-31 09685381 d:CurrentFinancialInstruments 2024-07-31 09685381 d:Non-currentFinancialInstruments 2025-07-31 09685381 d:Non-currentFinancialInstruments 2024-07-31 09685381 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 09685381 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 09685381 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 09685381 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 09685381 d:ShareCapital 2025-07-31 09685381 d:ShareCapital 2024-07-31 09685381 d:RetainedEarningsAccumulatedLosses 2025-07-31 09685381 d:RetainedEarningsAccumulatedLosses 2024-07-31 09685381 c:FRS102 2024-08-01 2025-07-31 09685381 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09685381 c:FullAccounts 2024-08-01 2025-07-31 09685381 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09685381 d:HirePurchaseContracts d:WithinOneYear 2025-07-31 09685381 d:HirePurchaseContracts d:WithinOneYear 2024-07-31 09685381 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-07-31 09685381 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-07-31 09685381 d:ComputerSoftware d:OwnedIntangibleAssets 2024-08-01 2025-07-31 09685381 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 09685381 BESPOKE TYRE & AUTOCARE LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
BESPOKE TYRE & AUTOCARE LTD REGISTERED NUMBER: 09685381 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 6,625 |  | 7,625
Tangible assets | 5 |  | 237,399 |  | 250,992
|  |  | 244,024 |  | 258,617
Current assets |  |  |  |  |
Stocks |  | 98,154 |  | 103,968 |
Debtors: amounts falling due within one year | 6 | 136,007 |  | 140,453 |
Cash at bank and in hand | 7 | 118,759 |  | 202,839 |
|  | 352,920 |  | 447,260 |
Creditors: amounts falling due within one year | 8 | (188,677) |  | (205,299) |
Net current assets |  |  | 164,243 |  | 241,961
Total assets less current liabilities |  |  | 408,267 |  | 500,578
Creditors: amounts falling due after more than one year | 9 |  | (159,268) |  | (239,200)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (34,910) |  | (36,875) |
|  |  | (34,910) |  | (36,875)
Net assets |  |  | 214,089 |  | 224,503
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 213,989 |  | 224,403
|  |  | 214,089 |  | 224,503
Page 1
BESPOKE TYRE & AUTOCARE LTD REGISTERED NUMBER: 09685381 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with 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 by:
Mr D W Smith
Director
Date: 10 March 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
BESPOKE TYRE & AUTOCARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The company is a private company, limited by shares, incorporated in England and Wales and the registered office is:- 7 Greta Street Middlesbrough Cleveland TS1 5QS 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors. therefore, have made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in opertional existence for the forseeable future. As a result the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.3 | Revenue
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, VAT and other sales taxes.
| 2.4 | 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 balance sheet. The assets of the plan are held separately from the company in independently administered funds. Page 3
BESPOKE TYRE & AUTOCARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year 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 balance sheet 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 balance sheet 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 balance sheet date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | 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 4
BESPOKE TYRE & AUTOCARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the basis shown below. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 15 years straight line
|  |  |  | Plant and machinery | - | 15% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 25% reducing balance
|  |  |  | Office equipment | - | 15% reducing balance
|  |  |  | Website | - | 10 years straight line
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 profit or loss.
| 2.8 | Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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. Page 5
BESPOKE TYRE & AUTOCARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | 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. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
4. | Intangible assets
|  | Website
|  | £
| Cost |
| At 1 August 2024 | 10,000
| At 31 July 2025 | 10,000
| Amortisation |
| At 1 August 2024 | 2,375
| Charge for the year on owned assets | 1,000
| At 31 July 2025 | 3,375
| Net book value |
| At 31 July 2025 | 6,625
| At 31 July 2024 | 7,625
Page 6

|  | BESPOKE TYRE & AUTOCARE LTD |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
| 5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 August 2024 | 94,131 | 201,028 | 143,092 | 31,472 | 16,297 | 486,020
| Additions | - | 35,976 | 610 | 211 | 1,399 | 38,196
| At 31 July 2025 | 94,131 | 237,004 | 143,702 | 31,683 | 17,696 | 524,216
| Depreciation |  |  |  |  |  |
| At 1 August 2024 | 47,907 | 127,859 | 32,323 | 16,377 | 10,562 | 235,028
| Charge for the year on owned assets | 6,226 | 14,627 | 18,526 | 2,274 | 882 | 42,535
| Charge for the year on financed assets | - | - | 9,254 | - | - | 9,254
| At 31 July 2025 | 54,133 | 142,486 | 60,103 | 18,651 | 11,444 | 286,817
| Net book value |  |  |  |  |  |
| At 31 July 2025 | 39,998 | 94,518 | 83,599 | 13,032 | 6,252 | 237,399
| At 31 July 2024 | 46,224 | 73,169 | 110,769 | 15,095 | 5,735 | 250,992
Page 7

BESPOKE TYRE & AUTOCARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 106,733 | 115,659
| Other debtors | - | 4,703
| Prepayments and accrued income | 29,274 | 20,091
|  | 136,007 | 140,453
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 118,759 | 202,839
|  | 118,759 | 202,839
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,249 | 9,504
| Trade creditors | 88,477 | 92,619
| Other taxation and social security | 19,488 | 20,815
| Obligations under finance lease and hire purchase contracts | 6,241 | 6,241
| Other creditors | 50,342 | 70,195
| Accruals and deferred income | 14,880 | 5,925
|  | 188,677 | 205,299
Page 8
BESPOKE TYRE & AUTOCARE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 561 | 9,555
| Net obligations under finance leases and hire purchase contracts | 21,618 | 27,859
| Other creditors | 137,089 | 201,786
|  | 159,268 | 239,200
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 6,241 | 6,241
| Between 1-5 years | 21,618 | 27,859
|  | 27,859 | 34,100
Page 9