Euan Thomson Bespoke Ltd

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Euan Thomson Bespoke Ltd for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Euan Thomson Bespoke Ltd for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Euan Thomson Bespoke Ltd , as a body, in accordance with the terms of our engagement letter dated 13 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of Euan Thomson Bespoke Ltd and state those matters that we have agreed to state to the director of Euan Thomson Bespoke Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Euan Thomson Bespoke Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Euan Thomson Bespoke Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Euan Thomson Bespoke Ltd . You consider that Euan Thomson Bespoke Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Euan Thomson Bespoke Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

2nd October 2026

Gillespie's Fife

Accountants

Fric Ajax Way

Methil

Leven

KY8 3RS

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Euan Thomson Bespoke Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: SC755528

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,477		4,042

			3,477		4,042
CURRENT ASSETS
Debtors	5	6,725		5,003
Cash at bank and in hand		853		845

		7,578		5,848
Creditors: Amounts Falling Due Within One Year	6	(10,715 )		(3,812 )

NET CURRENT ASSETS (LIABILITIES)			(3,137 )		2,036

TOTAL ASSETS LESS CURRENT LIABILITIES			340		6,078

PROVISIONS FOR LIABILITIES
Deferred Taxation			(661 )		(768 )

NET (LIABILITIES)/ASSETS			(321 )		5,310

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(421 )		5,210

SHAREHOLDERS' FUNDS			(321)		5,310

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Euan Thomson Bespoke Ltd

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Euan Thomson

Director

2nd October 2026

The notes on pages 4 to 6 form part of these financial statements.

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Euan Thomson Bespoke Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Euan Thomson Bespoke Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC755528 . The registered office is Robbs Howe, Star, Glenrothes, Fife, KY7 6JX.

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.

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. 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:

Plant & Machinery	20% reducing balance
Computer Equipment	20% reducing balance

2.4. 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 years 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Euan Thomson Bespoke Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	2,870	2,644	5,514
Additions	295	-	295

As at 31 January 2026	3,165	2,644	5,809

Depreciation
As at 1 February 2025	551	921	1,472
Provided during the period	515	345	860

As at 31 January 2026	1,066	1,266	2,332

Net Book Value
As at 31 January 2026	2,099	1,378	3,477

As at 1 February 2025	2,319	1,723	4,042

5. Debtors

	2026	2025
	£	£
Due within one year
Other taxes and social security	6,725	5,003

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,860	-
Corporation tax	-	2,224
Accruals and deferred income	1,620	1,560
Director's loan account	7,235	28

	10,715	3,812

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Euan Thomson Bespoke Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Euan Thomson	28	914	8,121	-	7,235

The above loan is unsecured, interest free and repayable on demand.

9. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	2,000	7,931

10. Ultimate Controlling Party

The company's ultimate controlling party is Euan Thomson by virtue of his ownership of 100% of the issued ordinary A share capital in the company.

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