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Registration number: 11652159

Sayer Bespoke Ltd
Report of the Directors and Unaudited Financial Statements
for the Year Ended 31 October 2025

Sayer Bespoke Ltd

Contents of The Financial Statements
for the Year Ended 31 October 2025

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 11

Sayer Bespoke Ltd

Company Information
for the Year Ended 31 October 2025

Director | Mr D W Sayer

Registered office | 10 Towerfield Road Shoeburyness Essex SS3 9QE

Accountants | Insight Strategic Associates Chartered Certified Accountants10 Towerfield Road Shoeburyness Essex SS3 9QE

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Sayer Bespoke Ltd
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sayer Bespoke Ltd for the year ended 31 October 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/discover/public-value/rulebook.html.

This report is made solely to the Board of Directors of Sayer Bespoke Ltd, as a body, in accordance with the terms of our engagement letter dated 22 December 2022. Our work has been undertaken solely to prepare for your approval the accounts of Sayer Bespoke Ltd and state those matters that we have agreed to state to the Board of Directors of Sayer Bespoke Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sayer Bespoke Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Sayer Bespoke Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sayer Bespoke Ltd. You consider that Sayer Bespoke Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Sayer Bespoke Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Insight Strategic Associates
Chartered Certified Accountants
10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

8 May 2026

Sayer Bespoke Ltd

(Registration number: 11652159 )
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 7,345 | 8,926
Current assets |  |  |
Debtors | 5 | 12,873 | 352
Cash at bank and in hand |  | 7,200 | 9,236
|  | 20,073 | 9,588
Creditors: Amounts falling due within one year | 6 | (14,555) | (10,652)
Net current assets/(liabilities) |  | 5,518 | (1,064)
Total assets less current liabilities |  | 12,863 | 7,862
Creditors: Amounts falling due after more than one year | 6 | (10,828) | (5,519)
Provisions for liabilities |  | (1,396) | (1,696)
Net assets |  | 639 | 647
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 539 | 547
Shareholders' funds |  | 639 | 647

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 May 2026

Sayer Bespoke Ltd

(Registration number: 11652159 )
Balance Sheet as at 31 October 2025

......................................... Mr D W Sayer Director

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
10 Towerfield Road
Shoeburyness
Essex
SS3 9QE
England

These financial statements were authorised for issue by the director on 8 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Pland and machinery | 25% Straight Line
Computer equipment | 33% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2 | Accounting policies (continued)

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 36,144 | 36,144
Additions | 917 | 917
At 31 October 2025 | 37,061 | 37,061
Depreciation
At 1 November 2024 | 27,218 | 27,218
Charge for the year | 2,498 | 2,498
At 31 October 2025 | 29,716 | 29,716
Carrying amount
At 31 October 2025 | 7,345 | 7,345
At 31 October 2024 | 8,926 | 8,926

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 122 | 264
Other debtors | 12,751 | 88
| 12,873 | 352

6 | Creditors

Creditors: amounts falling due within one year

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors (continued)

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 6,126 | 4,139
Trade creditors |  | 3,945 | 1,904
Taxation and social security |  | 3,660 | 3,803
Accruals and deferred income |  | 824 | 778
Other creditors |  | - | 28
|  | 14,555 | 10,652

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 10,828 | 5,519

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,828 | 5,519

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,126 | 4,139

Sayer Bespoke Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9 | Obligations under leases and hire purchase contracts

Operating leases

The amount of non-cancellable operating lease payments recognised as an expense during the year was £4,187 (2024 - £4,187).

10 | Related party transactions

Transactions with the director

2025 | At 1 November 2024 £ | Advances to director £ | Repayments by director £ | At 31 October 2025 £
Directors loan | (28) | 46,245 | (33,554) | 12,663

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 11,127 | 9,098