CMD BESPOKE LTD - Filleted accounts

Registered number

08872878

CMD BESPOKE LTD

Filleted Accounts

28 February 2026

CMD BESPOKE LTD
Registered number:		08872878
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		293,789			383,524

Current assets
Stocks		22,500			20,000
Debtors	4	814,884			242,151
Cash at bank and in hand		1,250,740			1,460,831
		2,088,124			1,722,982

Creditors: amounts falling due within one year	5	(603,746)			(707,981)

Net current assets			1,484,378			1,015,001

Total assets less current liabilities			1,778,167			1,398,525

Creditors: amounts falling due after more than one year	6		(176,333)			(214,384)



Net assets			1,601,834			1,184,141

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,601,833			1,184,140

Shareholders' funds			1,601,834			1,184,141

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C McDermott
Director
Approved by the board on 7 September 2026

CMD BESPOKE LTD
Notes to the Accounts
for the year ended 28 February 2026


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	@20% straight line
	Motor Vehicles	@25% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	968,503		190,430		1,158,933
	Additions	83,250		-		83,250
	At 28 February 2026	1,051,753		190,430		1,242,183

	Depreciation
	At 1 March 2025	657,405		118,004		775,409
	Charge for the year	132,750		40,235		172,985
	At 28 February 2026	790,155		158,239		948,394

	Net book value
	At 28 February 2026	261,598		32,191		293,789
	At 28 February 2025	311,098		72,426		383,524


4	Debtors			2026		2025
£					£

	Trade debtors			566,844		155,376
	Loans to related parties			235,000		35,000
	HMCE vat recoverable			-		32,601
	Prepayments			8,975		19,174
	Other debtors			4,065		-
				814,884		242,151


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		10,000
	Obligations under finance lease and hire purchase contracts			101,174		102,620
	Trade creditors			129,790		154,223
	Taxation and social security costs			222,567		119,271
	Other creditors			150,215		321,867
				603,746		707,981


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		3,408
	Obligations under finance lease and hire purchase contracts			176,333		210,976
				176,333		214,384


7	Related party transactions

	Included in other debtors are £235,000 of amount due from a connected company. All these amounts are interest free and repayable on demand.


8	Other information

	CMD BESPOKE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	6 Commercial Road
	London
	England
	N18 1TP