2020-12-012021-11-302021-11-30false12324605MS OPTIMAL 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MS OPTIMAL LTD

Registered Number
12324605
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2021

MS OPTIMAL LTD
Company Information
for the year from 1 December 2020 to 30 November 2021

Directors

J Scanlon
M Scanlon

Registered Address

114 High Street
Cranfield
MK43 0DG

Registered Number

12324605 (England and Wales)
MS OPTIMAL LTD
Balance Sheet as at
30 November 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets1,370922
1,370922
Current assets
Debtors59,1368,062
Cash at bank and on hand18,28112,208
27,41720,270
Creditors amounts falling due within one year6(17,438)(16,843)
Net current assets (liabilities)9,9793,427
Total assets less current liabilities11,3494,349
Net assets11,3494,349
Capital and reserves
Called up share capital32
Profit and loss account11,3464,347
Shareholders' funds11,3494,349
The financial statements were approved and authorised for issue by the Board of Directors on 6 July 2022, and are signed on its behalf by:
M Scanlon
Director
Registered Company No. 12324605
MS OPTIMAL LTD
Notes to the Financial Statements
for the year ended 30 November 2021

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment20
Revenue recognition policy
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.
Foreign currency translation and operations policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20212020
Average number of employees during the year33
5.Debtors

2021

2020

££
Trade debtors / trade receivables7,9207,560
Other debtors1,216502
Total9,1368,062
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.
6.Creditors within one year

2021

2020

££
Trade creditors / trade payables52427
Bank borrowings and overdrafts5,2323,533
Taxation and social security11,68213,283
Total17,43816,843
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.