Bespoke Hr Ltd

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

Registered number: 05581081

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		7,312		8,695

			7,312		8,695
CURRENT ASSETS
Debtors	6	173,121		150,246
Cash at bank and in hand		345,646		329,079

		518,767		479,325
Creditors: Amounts Falling Due Within One Year	7	(173,932 )		(184,913 )

NET CURRENT ASSETS (LIABILITIES)			344,835		294,412

TOTAL ASSETS LESS CURRENT LIABILITIES			352,147		303,107

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,831 )		(2,174 )

NET ASSETS			350,316		300,933

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			350,314		300,931

SHAREHOLDERS' FUNDS			350,316		300,933

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Bespoke Hr 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 Ian King

Director

24th September 2026

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

1. General Information

Bespoke Hr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05581081 . The registered office is Kemp House Suite A, 152 - 160 City Road,, London, EC1V 2NX.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets include capitalised website development costs, which are amortised to the profit and loss account over the estimated economic life of 3 years.

2.5. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are amortised to the profit and loss account over the estimated economic life of 5 years.

2.6. 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:

Fixtures & Fittings	20% Straight Line
Computer Equipment	33% Straight Line

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Bespoke Hr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. 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 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 the profit and loss account as incurred.

2.8. 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.

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.

2.9. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 17)

4. Intangible Assets

	Goodwill	Intellectual Property	Total
	£	£	£
Cost
As at 1 January 2025	17,290	10,000	27,290

As at 31 December 2025	17,290	10,000	27,290

Amortisation
As at 1 January 2025	17,290	10,000	27,290

As at 31 December 2025	17,290	10,000	27,290

Net Book Value
As at 31 December 2025	-	-	-

As at 1 January 2025	-	-	-

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Bespoke Hr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	8,874	25,751	34,625
Additions	157	4,797	4,954
Disposals	(613 )	(6,839 )	(7,452 )

As at 31 December 2025	8,418	23,709	32,127

Depreciation
As at 1 January 2025	6,905	19,025	25,930
Provided during the period	1,027	5,310	6,337
Disposals	(613 )	(6,839 )	(7,452 )

As at 31 December 2025	7,319	17,496	24,815

Net Book Value
As at 31 December 2025	1,099	6,213	7,312

As at 1 January 2025	1,969	6,726	8,695

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	166,410	142,814
Other debtors	4,011	4,732

	170,421	147,546
Due after more than one year
Other debtors	2,700	2,700

	173,121	150,246

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,767	3,783
Other creditors	34,599	37,515
Taxation and social security	137,566	143,615

	173,932	184,913

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Bespoke Hr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	25,800	24,000
Later than one year and not later than five years	25,800	48,000

	51,600	72,000

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Ian King	-	350	(47 )	-	303

The loan was fully repaid within 9 months of the year end.

11. Related Party Transactions

Galian Group Limited:

During the year, dividends totalling £100,000 (2024: £303,000) were paid to Galian Group Limited, the Ultimate Parent Company and 100% Shareholder of Bespoke HR Limited.

Also, included in Administrative expenses is £120,000 (2024: £120,000) paid to Galian Group Limited for Management Fees.

12. Ultimate Controlling Party

The company's ultimate controlling party is Galian Group Limited by virtue of the ownership of 100% of the issued share capital in the company.

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