Bespoke-Developments-UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12413584 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Bespoke-Developments-UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr T Ghalayini

Miss C L Skjelhaug

REGISTERED OFFICE:

22 Cleveland View

Markse-By-The-Sea

TS11 6ES

REGISTERED NUMBER:

12413584 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

49,707

Investments

5

3,004

52,711

CURRENT ASSETS

Debtors

6

20,429

59,103

Cash at bank

122

1,734

20,551

60,837

CREDITORS

Amounts falling due within one year

7

20,408

57,319

NET CURRENT ASSETS

143

3,518

TOTAL ASSETS LESS CURRENT
LIABILITIES

52,854

56,229

CREDITORS

Amounts falling due after more than one year

8

55,265

NET (LIABILITIES)/ASSETS

(2,411

)

964

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(2,413

)

962

(2,411

)

964

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by:

Miss C L Skjelhaug - Director

Mr T Ghalayini - Director

1.	STATUTORY INFORMATION

Bespoke-Developments-UK 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.

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

Freehold Property - no depreciation is provided as the property is being developed.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 February 2025

and 31 January 2026

49,707

NET BOOK VALUE

At 31 January 2026

49,707

At 31 January 2025

49,707

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2025

and 31 January 2026

3,004

NET BOOK VALUE

At 31 January 2026

3,004

At 31 January 2025

3,004

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Amounts owed by group undertakings

-

2,650

Other debtors

20,429

56,453

20,429

59,103

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Taxation and social security

234

230

Other creditors

20,174

57,089

20,408

57,319

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

Bank loans

55,265

31.1.26

31.1.25

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

55,265

9.	RELATED PARTY DISCLOSURES

Redcar Rocks Limited is a 100% subsidiary of the company. As at the 31st January 2025 the company is owed £14,850 by Redcar Rocks Limited.(2025: £14,650)

T Ghalayini and C L Skjelhaug are directors of GHA & SKJ-Developments Limited. As at 31st January 2025 the company is owed £2,591 by GHA & SKJ-Developments Limited (2025: £1,691)

At at the 31st January 2026 the directors were owed the following amounts; T Ghalayini £6,289 and C L Skjelhaug £10,812

10.	ULTIMATE CONTROLLING PARTY

The company is under the control of its directors.