Secretary left accommodation with makeshift bed (6)
I believe the answer is:
pallet
'makeshift bed' is the definition.
(I've seen this before)
'secretary left accommodation' is the wordplay.
'secretary' becomes 'pa' (I've seen this in other clues).
'left' is a reversal indicator.
'accommodation' becomes 'tell' (I can't justify this - if you can you should give a lot more credence to this answer).
'tell' in reverse letter order is 'llet'.
'pa'+'llet'='PALLET'
'with' is the link.
Can you help me to learn more?
(Other definitions for pallet that I've seen before include "Forklift truck's tray" , "Small platform for stacking goods" , "Goods-stacking platform" , "For mixing paint or moving goods" , "Makeshift bed" .)