2 false false false false false false false false false false true false false false false false false No description of principal activity 2025-06-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 08087842 2025-06-01 2026-05-31 08087842 2026-05-31 08087842 2025-05-31 08087842 2024-06-01 2025-05-31 08087842 2025-05-31 08087842 2024-05-31 08087842 core:PlantMachinery 2025-06-01 2026-05-31 08087842 core:FurnitureFittings 2025-06-01 2026-05-31 08087842 core:MotorVehicles 2025-06-01 2026-05-31 08087842 bus:Director1 2025-06-01 2026-05-31 08087842 core:PlantMachinery 2025-05-31 08087842 core:FurnitureFittings 2025-05-31 08087842 core:MotorVehicles 2025-05-31 08087842 core:PlantMachinery 2026-05-31 08087842 core:FurnitureFittings 2026-05-31 08087842 core:MotorVehicles 2026-05-31 08087842 core:AfterOneYear 2026-05-31 08087842 core:AfterOneYear 2025-05-31 08087842 core:WithinOneYear 2026-05-31 08087842 core:WithinOneYear 2025-05-31 08087842 core:ShareCapital 2026-05-31 08087842 core:ShareCapital 2025-05-31 08087842 core:RetainedEarningsAccumulatedLosses 2026-05-31 08087842 core:RetainedEarningsAccumulatedLosses 2025-05-31 08087842 core:FurnitureFittings 2025-05-31 08087842 core:MotorVehicles 2025-05-31 08087842 bus:Director1 2025-05-31 08087842 bus:Director1 2024-05-31 08087842 bus:SmallEntities 2025-06-01 2026-05-31 08087842 bus:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 08087842 bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 08087842 bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 08087842 bus:FullAccounts 2025-06-01 2026-05-31 08087842 core:ComputerEquipment 2025-06-01 2026-05-31 08087842 core:ComputerEquipment 2025-05-31 08087842 core:ComputerEquipment 2026-05-31
COMPANY REGISTRATION NUMBER: 08087842

Bespoke Landscapes Limited

Filleted Unaudited Financial Statements

31 May 2026

Bespoke Landscapes Limited

Statement of Financial Position

31 May 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 3,165 | 6,486

Current assets

Stocks | 73,000 |  | 98,000
Cash at bank and in hand | 10,863 |  | 7,012
| -------- |  | ---------
| 83,863 |  | 105,012

Creditors: amounts falling due within one year | 6 | 45,089 |  | 23,315
| -------- |  | ---------
Net current assets |  | 38,774 | 81,697
|  | -------- | --------
Total assets less current liabilities |  | 41,939 | 88,183

Creditors: amounts falling due after more than one year | 7 |  | 41,431 | 61,666
|  | -------- | --------
Net assets |  | 508 | 26,517
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 408 | 26,417
|  | ---- | --------
Shareholders funds |  | 508 | 26,517
|  | ---- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2026 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bespoke Landscapes Limited

Statement of Financial Position (continued)

31 May 2026
These financial statements were approved by the board of directors and authorised for issue on 16 July 2026 , and are signed on behalf of the board by:

Mr G Hamilton
Director

Company registration number: 08087842

Bespoke Landscapes Limited

Notes to the Financial Statements

Year ended 31 May 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 176A Bolton Road West, Ramsbottom, Bury, Lancashire, BL0 9PE, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The Company meets its day to day capital requirements through cash generated from trading and its cash resources raised from investors. The Director believes that the Company has access to considerable financial resources and, as a consequence, believe that it is well places to manage its business risks successfully. The Company's forecasts and projections show that the Director has a reasonable expectation that the Company has sufficient resources to continue in existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Changes in accounting policies
In the transition to section 1A of FRS from old UK GAAP, the Company has made no measurement and recognition adjustments.
Changes in accounting estimates
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. These financial statements were prepared in accordance with Section 1A of the Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS102") as issued in August 2014. The amendments to FRS 102 issued in July 2015 have been applied. The presentation currency of these financial statements is Sterling Pounds.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 25% straight line
| Fixtures and fittings | - | 20% straight line
| Motor Vehicles | - | 25% straight line
| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets

| Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 June 2025 | 1,200 | 660 | 69,444 | 3,762 | 75,066
Additions | – | – | 2,000 | – | 2,000
| ------- | ---- | -------- | ------- | --------
At 31 May 2026 | 1,200 | 660 | 71,444 | 3,762 | 77,066
| ------- | ---- | -------- | ------- | --------
Depreciation |  |  |  |  |
At 1 June 2025 | 1,200 | 297 | 63,321 | 3,762 | 68,580
Charge for the year | – | 132 | 5,189 | – | 5,321
| ------- | ---- | -------- | ------- | --------
At 31 May 2026 | 1,200 | 429 | 68,510 | 3,762 | 73,901
| ------- | ---- | -------- | ------- | --------
Carrying amount |  |  |  |  |
At 31 May 2026 | – | 231 | 2,934 | – | 3,165
| ------- | ---- | -------- | ------- | --------
At 31 May 2025 | – | 363 | 6,123 | – | 6,486
| ------- | ---- | -------- | ------- | --------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 30,201 | 11,184
Social security and other taxes | 14,888 | 12,131
| -------- | --------
| 45,089 | 23,315
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | – | 4,000
Other creditors | 41,431 | 57,666
| -------- | --------
| 41,431 | 61,666
| -------- | --------

8. Financial instruments
In accordance with FRS 102.22, financial instruments issued by the Company are treated as equity only to the extent that they meet the following two conditions: (a) They include no contractual obligations upon the Company to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Company; and (b) Where the instrument will or may be settled in the Company's own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company's own equity instruments or is a derivative that will be settled by the Company's exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments.
In accordance with FRS 102.22, financial instruments issued by the Company are treated as equity only to the extent that they meet the following two conditions:
(a) They include no contractual obligations upon the Company to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Company; and
(b) Where the instrument will or may be settled in the Company's own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company's own equity instruments or is a derivative that will be settled by the Company's exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments.
To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. Where the instrument so classified takes the legal form of the Company's own shares, the amounts presented in these financial statements for called up share capital and share premium account exclude amounts in relation to those shares
9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2026 | 2025
| £ | £
Mr G Hamilton | ( 41,431) | ( 57,666)
| -------- | --------

10. Related party transactions
The company was under the control of Mr G Hamilton throughout the current and previous year. Mr G Hamilton is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8 for Smaller Entities.