BESPOKE JOINTING SERVICES LTD


Director	MACAULAY, Ian Andrew


Registered Address	161 Hunters Hall Road
	Dagenham
	RM10 8LH


Registered Number	11621706 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		227,024		253,990
			227,024		253,990
Current assets
Debtors		622,133		316,370
Cash at bank and on hand		257,566		196,442
		879,699		512,812
Creditors amounts falling due within one year	4	(457,847)		(419,202)
Net current assets (liabilities)			421,852		93,610
Total assets less current liabilities			648,876		347,600
Provisions for liabilities	6		(25,680)		(48,258)
Net assets			623,196		299,342
Capital and reserves
Called up share capital			100		100
Profit and loss account			623,096		299,242
Shareholders' funds			623,196		299,342

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 30 July 2026, and are signed on its behalf by:

MACAULAY, Ian Andrew
Director
Registered Company No. 11621706

BESPOKE JOINTING SERVICES 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 England and Wales. 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.

	Basis of preparation
	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).

	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 (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 November 24	28,034	326,108	4,659	5,487	364,288
Additions	23,382	10,500	3,583	5,273	42,738
At 31 October 25	51,416	336,608	8,242	10,760	407,026
Depreciation and impairment
At 01 November 24	14,917	90,659	3,208	1,514	110,298
Charge for year	5,397	61,488	1,259	1,560	69,704
At 31 October 25	20,314	152,147	4,467	3,074	180,002
Net book value
At 31 October 25	31,102	184,461	3,775	7,686	227,024
At 31 October 24	13,117	235,449	1,451	3,973	253,990

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	185,061	255,942
Bank borrowings and overdrafts	14,244	30,079
Taxation and social security	255,550	127,448
Other creditors	1,492	4,233
Accrued liabilities and deferred income	1,500	1,500
Total	457,847	419,202

5.	Creditors: amounts due after one year

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	25,680	48,258
Total	25,680	48,258

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
MACAULAY, Ian Andrew	0	47,858	0	47,858
Long Term Loan
	0	47,858	0	47,858


	The company advanced Ian MacAulay money to assist with the purchase of his home. It was agreed that interest of 5% was to be paid on the outstanding loan at the end of each year.