Acorah Software Products - Accounts Production 13.8.831 false true true false 1 December 2021 30 November 2022 30 November 2022 04967724 Mr Kim Patchett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04967724 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-11-30 04967724 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-11-30 04967724 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-11-30 04967724 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2022-11-30 04967724 frs-bus:Original frs-core:AllSubsidiaries 2021-12-01 2022-11-30 04967724 frs-bus:Original frs-core:KeyManagementPersonnel 2021-12-01 2022-11-30 04967724 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2022-11-30 04967724 frs-bus:Original frs-core:OtherRelatedParties 2021-12-01 2022-11-30 04967724 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Registered number: 04967724
Optimum Technology Holdings Limited
Financial Statements
For The Year Ended 30 November 2022
NL Accountancy & Bookkeeping Services
Member of Institute of Accountants and Bookkeepers
30 The Street
Upper Sheringham
Norfolk
NR26 8AD
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04967724
2022
Notes £ £
FIXED ASSETS
Investments 4 2,500,002
2,500,002
CURRENT ASSETS
Debtors 5 5,013,523
Cash at bank and in hand 3,135
5,016,658
Creditors: Amounts Falling Due Within One Year 6 (1,495,864 )
NET CURRENT ASSETS (LIABILITIES) 3,520,794
TOTAL ASSETS LESS CURRENT LIABILITIES 6,020,796
NET ASSETS 6,020,796
CAPITAL AND RESERVES
Called up share capital 7 7,500,100
Profit and Loss Account (1,479,304 )
SHAREHOLDERS' FUNDS 6,020,796
Page 1
Page 2
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kim Patchett
Director
20th October 2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Optimum Technology Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04967724 . The registered office is 30 The Street, Upper Sheringham, Norfolk, NR26 8AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
2.4. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL
-
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Page 4
4. Investments
Subsidiaries
£
Cost
As at 1 December 2021 2,500,002
As at 30 November 2022 2,500,002
Provision
As at 1 December 2021 -
As at 30 November 2022 -
Net Book Value
As at 30 November 2022 2,500,002
As at 1 December 2021 2,500,002
5. Debtors
2022
£
Due within one year
Other debtors 4,996,317
4,996,317
Due after more than one year
Amounts owed by group undertakings 17,206
17,206
5,013,523
6. Creditors: Amounts Falling Due Within One Year
2022
£
VAT 3,600
Other creditors 17,206
Accruals and deferred income 700
Director's loan account 1,474,358
1,495,864
7. Share Capital
2022
£
Allotted, Called up and fully paid 7,500,100
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