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REGISTERED NUMBER: 06863434 (England and Wales)















OPTIMA COMPUTER
CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 JUNE 2020 TO 30 NOVEMBER 2021






OPTIMA COMPUTER
CONSULTANTS LIMITED (REGISTERED NUMBER: 06863434)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2020 TO 30 NOVEMBER 2021










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OPTIMA COMPUTER
CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2020 TO 30 NOVEMBER 2021







DIRECTORS: A Delany





SECRETARY:





REGISTERED OFFICE: 32 The Close
Kinsbourne Green
Harpenden
Hertfordshire
AL5 3NB





REGISTERED NUMBER: 06863434 (England and Wales)





ACCOUNTANTS: Higginson & Co (UK) Ltd
3 Kensworth Gate
200 - 204 High Street South
Dunstable
Bedfordshire
LU6 3HS

OPTIMA COMPUTER
CONSULTANTS LIMITED (REGISTERED NUMBER: 06863434)

BALANCE SHEET
30 NOVEMBER 2021

30.11.21 31.5.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,756 3,471

CURRENT ASSETS
Debtors 5 162,338 109,584

CREDITORS
Amounts falling due within one year 6 95,682 63,421
NET CURRENT ASSETS 66,656 46,163
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,412

49,634

CREDITORS
Amounts falling due after more than one
year

7

(68,599

)

(48,037

)

PROVISIONS FOR LIABILITIES 8 (871 ) (659 )
NET ASSETS 942 938

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 940 936
SHAREHOLDERS' FUNDS 942 938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2021 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.

OPTIMA COMPUTER
CONSULTANTS LIMITED (REGISTERED NUMBER: 06863434)

BALANCE SHEET - continued
30 NOVEMBER 2021


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 29 June 2022 and were signed on its behalf by:





A Delany - Director


OPTIMA COMPUTER
CONSULTANTS LIMITED (REGISTERED NUMBER: 06863434)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2020 TO 30 NOVEMBER 2021


1. STATUTORY INFORMATION

Optima Computer Consultants 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 4 years

Taxation
Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2020 - 2 ) .

OPTIMA COMPUTER
CONSULTANTS LIMITED (REGISTERED NUMBER: 06863434)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2020 TO 30 NOVEMBER 2021


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2020 6,297
Additions 2,063
At 30 November 2021 8,360
DEPRECIATION
At 1 June 2020 2,826
Charge for period 1,778
At 30 November 2021 4,604
NET BOOK VALUE
At 30 November 2021 3,756
At 31 May 2020 3,471

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 31.5.20
£    £   
Trade debtors 16,074 6,560
Other debtors 146,264 103,024
162,338 109,584

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.21 31.5.20
£    £   
Bank loans and overdrafts 20,461 13,634
Taxation and social security 62,100 45,804
Other creditors 13,121 3,983
95,682 63,421

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.21 31.5.20
£    £   
Bank loans 68,599 48,037

OPTIMA COMPUTER
CONSULTANTS LIMITED (REGISTERED NUMBER: 06863434)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2020 TO 30 NOVEMBER 2021


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.11.21 31.5.20
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 21,281 -

8. PROVISIONS FOR LIABILITIES
30.11.21 31.5.20
£    £   
Deferred tax 871 659

Deferred
tax
£   
Balance at 1 June 2020 659
Charge to Income Statement during period 212
Balance at 30 November 2021 871

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 November 2021 and the year ended 31 May 2020:

30.11.21 31.5.20
£    £   
A Delany
Balance outstanding at start of period 44,928 19,190
Amounts advanced 21,996 25,738
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 66,924 44,928

Ms K Pelton
Balance outstanding at start of period 44,929 19,190
Amounts advanced - 25,739
Amounts repaid (44,929 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 44,929

A shareholder loan of £66,924 existed at 30th November 2021.