Bespoke Digital Agency Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04143099

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,772		6,138

			5,772		6,138
CURRENT ASSETS
Debtors	5	872,643		820,417
Cash at bank and in hand		184,361		184,828

		1,057,004		1,005,245
Creditors: Amounts Falling Due Within One Year	6	(203,686 )		(186,200 )

NET CURRENT ASSETS (LIABILITIES)			853,318		819,045

TOTAL ASSETS LESS CURRENT LIABILITIES			859,090		825,183

Creditors: Amounts Falling Due After More Than One Year	7		(124,297 )		(162,308 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(1,443 )		(1,535 )

NET ASSETS			733,350		661,340

CAPITAL AND RESERVES
Called up share capital	9		70		70
Capital redemption reserve			30		30
Profit and Loss Account			733,250		661,240

SHAREHOLDERS' FUNDS			733,350		661,340

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Bespoke Digital Agency Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Watson

Director

9th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bespoke Digital Agency Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04143099 . The registered office is 16 Blackfriars Street, Salford, M3 5BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight Line 50% & 100%
Fixtures & Fittings	Straight Line 20%
Computer Equipment	Straight Line 33%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Bespoke Digital Agency Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Work in Progress

Work-in-progress is reflected in the accounts on a contract-by-contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 11)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	7,416	60,970	37,838	106,224
Additions	2,238	238	1,968	4,444
Disposals	(781 )	-	(5,857 )	(6,638 )

As at 31 December 2025	8,873	61,208	33,949	104,030

Depreciation
As at 1 January 2025	5,677	58,614	35,795	100,086
Provided during the period	1,239	1,997	1,574	4,810
Disposals	(781 )	-	(5,857 )	(6,638 )

As at 31 December 2025	6,135	60,611	31,512	98,258

Net Book Value
As at 31 December 2025	2,738	597	2,437	5,772

As at 1 January 2025	1,739	2,356	2,043	6,138

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	148,418	136,654
Prepayments and accrued income	40,974	22,330
Amounts owed by group undertakings	683,251	661,433

	872,643	820,417

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Bespoke Digital Agency Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,564	3,264
Other loans	38,011	34,700
Corporation tax	18,908	17,511
Other taxes and social security	8,805	14,063
VAT	59,416	59,486
Other creditors	-	2,345
Other creditors (1)	-	3,186
Other creditors (2)	897	-
Accruals and deferred income	69,085	51,645

	203,686	186,200

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	124,297	162,308

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,443	1,535

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	70	70

10. Related Party Transactions

Digital Media Stream Ltd

The 100% owner of Bespoke Digital Agency Ltd. Two directors of Digital Media Stream Ltd also served as directors of the company during the year.

During the year, the company entered into the following transactions with Digital Media Stream Ltd:

Services provided by the company: £11,200.00 (2024: £5,390.00)
Services received by the company: £6,102.33 (2024: £nil)

All transactions were carried out on an arm’s length basis and were settled under normal commercial terms.

At 31 December 2025, the amount due from Digital Media Stream Ltd was £683,250.56 (2024: £661,432.61). The balance is unsecured, interest-free and repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party is Digital Media Stream Ltd by virtue of its ownership of 100% of the issued share capital in the company.

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