Bespoke Computing Ltd - Filleted accounts

Registered number

04778624

Bespoke Computing Ltd

Filleted Accounts

31 May 2026

Bespoke Computing Ltd
Registered number:		04778624
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		20,173			14,650

Current assets
Stocks		25,741			20,689
Debtors	4	54,073			76,163
Cash at bank and in hand		285,250			262,860
		365,064			359,712

Creditors: amounts falling due within one year	5	(208,402)			(233,079)

Net current assets			156,662			126,633

Total assets less current liabilities			176,835			141,283


Provisions for liabilities			-			(2,957)


Net assets			176,835			138,326

Capital and reserves
Called up share capital			1			1
Profit and loss account			176,834			138,325

Shareholder's funds			176,835			138,326

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Christopher Pallett
Director
Approved by the board on 29 October 2026

Bespoke Computing Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements			over 10 years
	Fixtures, fittings, tools and equipment			over 5 years
	Plant and machinery			over 4 years
	Watchguard costs			over 3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					9		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 June 2025	3,250		5,889		48,425		57,564
	Additions	-		-		13,924		13,924
	At 31 May 2026	3,250		5,889		62,349		71,488

	Depreciation
	At 1 June 2025	2,275		4,924		35,715		42,914
	Charge for the year	325		325		7,751		8,401
	At 31 May 2026	2,600		5,249		43,466		51,315

	Net book value
	At 31 May 2026	650		640		18,883		20,173
	At 31 May 2025	975		965		12,710		14,650


4	Debtors					2026		2025
£							£

	Trade debtors and prepayments					51,313		63,649
	Other debtors					2,760		12,514
						54,073		76,163


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					43,565		-
	Trade creditors and accruals					113,236		135,185
	Taxation and social security costs					47,006		55,289
	Other creditors					4,595		42,605
						208,402		233,079


6	Other information

	Bespoke Computing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Radford House
	Stafford Park 7
	Telford
	TF3 3BQ