Registration number: 06196040

Bespoke Performance Solutions Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Bespoke Performance Solutions Limited

(Registration number: 06196040)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	742	1,074
Current assets
Debtors	5	4,300	4,881
Cash at bank and in hand		10,732	7,434
		15,032	12,315
Creditors: Amounts falling due within one year	6	(10,489)	(9,807)
Net current assets		4,543	2,508
Net assets		5,285	3,582
Capital and reserves
Called up share capital	7	100	100
Retained earnings		5,185	3,482
Shareholders' funds		5,285	3,582

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 November 2025 and signed on its behalf by:
 

......................................... B P Simpson Director

Bespoke Performance Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
40 Old Newbridge Hill
Bath
BA1 3LU

These financial statements were authorised for issue by the Board on 6 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Bespoke Performance Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	33% Straight Line
Office equipment	33% Straight Line

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
 Recognition and measurement
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.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Bespoke Performance Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	4,221	12,603	16,824
Additions	-	376	376
At 31 March 2025	4,221	12,979	17,200
Depreciation
At 1 April 2024	3,939	11,811	15,750
Charge for the year	276	432	708
At 31 March 2025	4,215	12,243	16,458
Carrying amount
At 31 March 2025	6	736	742
At 31 March 2024	282	792	1,074

5

Debtors

Current	2025 £	2024 £
Trade debtors	4,300	4,881
	4,300	4,881

Bespoke Performance Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,323	1,467
Taxation and social security	5,581	3,045
Accruals and deferred income	1,245	1,233
Other creditors	2,340	4,062
	10,489	9,807

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Related party transactions

Other transactions with directors

At the year end date the company owed the directors, Mr B Simpson and Mrs G Simpson, a balance of £2,340 (2024 - £4,062)