Bspoke Software Ltd

Bspoke Software Ltd
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 07997205 Bspoke Software Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	17,051	30,312
		17,051	30,312
Current assets
Debtors		193,709	146,671
Cash at bank and in hand		162,606	203,420
		356,315	350,091
Creditors: amount falling due within one year		(154,756)	(147,590)
Net current assets		201,559	202,501

Total assets less current liabilities		218,610	232,813
Provisions for liabilities		(1,563)	(2,964)
Net assets		217,047	229,849

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		216,947	229,749
Shareholders' funds		217,047	229,849

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 30 September 2026 and were signed by:

-------------------------------
Ryan Richard Amies
Director

1

Bspoke Software Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Bspoke Software Ltd is a private company, limited by shares, registered in England and Wales, registration number 07997205, registration address 22 Commerce Road, Lynch Wood, Peterborough, PE2 6LR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Improvements to property	25% Straight Line
Fixtures and Fittings	50% Straight Line
Computer Equipment	50% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 15 (2025 : 14).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Improvements to property	Total
	£	£	£	£
At 01 April 2025	60,101	17,541	36,350	113,992
Additions	-	15,891	-	15,891
Disposals	-	-	-	-
At 31 March 2026	60,101	33,432	36,350	129,883
Depreciation
At 01 April 2025	53,879	9,142	20,659	83,680
Charge for year	6,222	16,344	6,586	29,152
On disposals	-	-	-	-
At 31 March 2026	60,101	25,486	27,245	112,832
Net book values
Closing balance as at 31 March 2026	-	7,946	9,105	17,051
Opening balance as at 01 April 2025	6,222	8,399	15,691	30,312

The net book value of Improvements to property includes £ 9,105 (2025 £15,691) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

2