REGISTERED NUMBER: 09594804 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LAING BESPOKE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Laing

Mrs E Laing

SECRETARY:

Mr C Laing

REGISTERED OFFICE:

6 Matford Lane

Exeter

Devon

EX2 4PS

REGISTERED NUMBER:

09594804 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Starling Bank

3rd Floor

2 Finsbury Avenue

London

EC2M 2PP

FIXED ASSETS

Intangible assets

4

529

529

Tangible assets

5

3,322

4,202

3,851

4,731

CURRENT ASSETS

Debtors

6

1,348

1,044

Cash at bank

682

2,644

2,030

3,688

CREDITORS

Amounts falling due within one year

7

59,722

57,343

NET CURRENT LIABILITIES

(57,692

)

(53,655

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(53,841

)

(48,924

)

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

(53,942

)

(49,025

)

SHAREHOLDERS' FUNDS

(53,841

)

(48,924

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Mr C Laing - Director

Mrs E Laing - Director

1.	STATUTORY INFORMATION

Laing Bespoke Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The company meets its day to day working capital requirements through a loan provided by Mr C Laing, a Director of the company. He will continue to support the company in this way until such times as profits are made.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Cryptocurrency

asset

£

COST OR VALUATION

At 1 February 2025

and 31 January 2026

529

NET BOOK VALUE

At 31 January 2026

529

At 31 January 2025

529

Cost or valuation at 31 January 2026 is represented by:

Cryptocurrency

asset

£

Valuation in 2021

156

Valuation in 2021

455

Valuation in 2022

(82

)

529

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

591

4,360

25,751

5,445

36,147

Additions

-

-

-

134

134

At 31 January 2026

591

4,360

25,751

5,579

36,281

DEPRECIATION

At 1 February 2025

350

2,426

23,947

5,222

31,945

Charge for year

49

290

451

224

1,014

At 31 January 2026

399

2,716

24,398

5,446

32,959

NET BOOK VALUE

At 31 January 2026

192

1,644

1,353

133

3,322

At 31 January 2025

241

1,934

1,804

223

4,202

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,248

-

VAT

-

944

Prepayments

100

100

1,348

1,044

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

2

-

Directors' current accounts

58,820

56,443

Accrued expenses

900

900

59,722

57,343

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr C Laing and Mrs E Laing

Balance outstanding at start of year

(56,443

)

(56,481

)

Amounts advanced

107

38

Amounts repaid

(2,484

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(58,820

)

(56,443

)

Loans are unsecured, interest free and repayable on demand.