Bespoke Developments Ketton LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: OC375444

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,359,692		1,817,292

			1,359,692		1,817,292
CURRENT ASSETS
Debtors	6	3,486		15,874
Cash at bank and in hand		1,770		-

		5,256		15,874
Creditors: Amounts Falling Due Within One Year	7	(54,080 )		(48,827 )

NET CURRENT ASSETS (LIABILITIES)			(48,824 )		(32,953 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,310,868		1,784,339

Creditors: Amounts Falling Due After More Than One Year	8		(661,285 )		(696,995 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			649,583		1,087,344

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		(384,559)		53,202

			(384,559)		53,202

Equity
Members' other interests
Revaluation reserve		1,034,142		1,034,142

			1,034,142		1,034,142

			649,583		1,087,344

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			(384,559)		53,202
Members' other interests			1,034,142		1,034,142

			649,583		1,087,344

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Bespoke Developments Ketton LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

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

On behalf of the members

Mr L J Vaughan

Designated Member

16/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Bespoke Developments Ketton LLP is a limited liability partnership, incorporated in England & Wales, registered number OC375444 . The Registered Office is 63 High Street, Ketton, Stamford, PE9 3TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

2.4. 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:

Freehold	10 Years
Plant & Machinery	4 Years
Motor Vehicles	5 Years
Fixtures & Fittings	5 Years
Computer Equipment	4 Years

2.5. Leasing and Hire Purchase Contracts

Assets obtained under 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 LLP. 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 the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

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Bespoke Developments Ketton LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	800

As at 31 March 2026	800

Amortisation
As at 1 April 2025	800

As at 31 March 2026	800

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2025	1,871,949	270	119,025	18,362
Additions	934	-	-	1,249
Disposals	(552,595 )	-	-	-

As at 31 March 2026	1,320,288	270	119,025	19,611

Depreciation
As at 1 April 2025	141,037	270	35,395	18,362
Provided during the period	7,915	-	23,805	250
Disposals	(125,078 )	-	-	-

As at 31 March 2026	23,874	270	59,200	18,612

Net Book Value
As at 31 March 2026	1,296,414	-	59,825	999

As at 1 April 2025	1,730,912	-	83,630	-


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2025	18,088	2,027,694
Additions	1,474	3,657
Disposals	-	(552,595 )

As at 31 March 2026	19,562	1,478,756

Depreciation
As at 1 April 2025	15,338	210,402

...CONTINUED

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Bespoke Developments Ketton LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Provided during the period	1,770	33,740
Disposals	-	(125,078 )

As at 31 March 2026	17,108	119,064

Net Book Value
As at 31 March 2026	2,454	1,359,692

As at 1 April 2025	2,750	1,817,292

Cost or valuation as at 31 March 2026 represented by:

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
At cost	1,320,288	270	119,025	19,611

	1,320,288	270	119,025	19,611


	Computer Equipment	Total
	£	£
At cost	19,562	1,478,756

	19,562	1,478,756

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	15,874
Other debtors	3,486	-

	3,486	15,874

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,460	7,460
Trade creditors	-	7,325
Bank loans and overdrafts	16,216	9,507
Taxation and social security	30,404	24,535

	54,080	48,827

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Bespoke Developments Ketton LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	64,351	71,811
Bank loans	573,775	602,025
Other creditors	23,159	23,159

	661,285	696,995

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,460	7,460
Later than one year and not later than five years	64,351	71,811

	71,811	79,271

	71,811	79,271

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