Bespoke Networking Limited

Bespoke Networking Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	73,818	91,407
		73,818	91,407
Current assets
Stocks	5	120,035	90,383
Debtors	6	43,316	7,040
Cash at bank and in hand		325,688	349,689
		489,039	447,112
Creditors: amount falling due within one year	7	(163,852)	(114,196)
Net current assets		325,187	332,916

Total assets less current liabilities		399,005	424,323
Provisions for liabilities	8	(16,704)	(20,989)
Net assets		382,301	403,334

Capital and reserves
Called up share capital		100	100
Profit and loss account		382,201	403,234
Shareholders' funds		382,301	403,334

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

Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 27 April 2026 and were signed on its behalf by:

-------------------------------
Mr G Malcolm
Director

Bespoke Networking Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Bespoke Networking Limited is a private company, limited by shares, registered in England and Wales, registration number 04928053, registration address UWM House, 6 Fusion Court, Leeds, West Yorkshire, LS25 2GH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings	0%
Plant and machinery etc	25%RB

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 4).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 November 2024	30,000	30,000
Additions	-	-
Disposals	-	-
At 31 October 2025	30,000	30,000
Amortisation
At 01 November 2024	30,000	30,000
Charge for year	-	-
On disposals	-	-
At 31 October 2025	30,000	30,000
Net book values
At 31 October 2025	-	-
At 31 October 2024	-	-

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 November 2024	21,046	167,437	188,483
Additions	-	-	-
Disposals	-	-	-
At 31 October 2025	21,046	167,437	188,483
Depreciation
At 01 November 2024	-	97,076	97,076
Charge for year	-	17,589	17,589
On disposals	-	-	-
At 31 October 2025	-	114,665	114,665
Net book values
Closing balance as at 31 October 2025	21,046	52,772	73,818
Opening balance as at 01 November 2024	21,046	70,361	91,407

Stocks

	2025 £		2024 £
Stocks	120,035		90,383
	120,035		90,383

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	40,126	3,867
Other Debtors	3,190	3,173
	43,316	7,040

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	24,080	30,267
Taxation and Social Security	60,348	45,997
Other Creditors	79,424	37,932
	163,852	114,196

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	16,704		20,989
	16,704		20,989

Registered Number: 04928053
England and Wales
BESPOKE NETWORKING LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025