BESPOKE LIGHTING & VIDEO LTD


Director	C. Harrison


Registered Address	20 West Shore Road
	West Shore Road
	Edinburgh
	EH5 1QD


Registered Number	SC610856 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,139		16,116
			14,139		16,116
Current assets
Debtors	4	6,584		73,192
Cash at bank and on hand		12,774		15,054
		19,358		88,246
Creditors amounts falling due within one year	5	(34,734)		(88,945)
Net current assets (liabilities)			(15,376)		(699)
Total assets less current liabilities			(1,237)		15,417
Creditors amounts falling due after one year	6		(5,037)		(6,344)
Provisions for liabilities	7		(2,686)		-
Net assets			(8,960)		9,073
Capital and reserves
Called up share capital			1		1
Profit and loss account			(8,961)		9,072
Shareholders' funds			(8,960)		9,073

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 July 2026, and are signed on its behalf by:

C. Harrison
Director
Registered Company No. SC610856

BESPOKE LIGHTING & VIDEO LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Fixtures and fittings	-	3
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	23,147	7,322	30,469
Additions	2,572	-	2,572
At 31 October 25	25,719	7,322	33,041
Depreciation and impairment
At 01 November 24	11,065	3,288	14,353
Charge for year	4,549	-	4,549
At 31 October 25	15,614	3,288	18,902
Net book value
At 31 October 25	10,105	4,034	14,139
At 31 October 24	12,082	4,034	16,116

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,386	73,192
Prepayments and accrued income	1,198	-
Total	6,584	73,192

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,492	1,492
Taxation and social security	1,681	17,430
Other creditors	30,578	69,503
Accrued liabilities and deferred income	983	520
Total	34,734	88,945

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,037	6,344
Total	5,037	6,344

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,686	-
Total	2,686	-