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REGISTERED NUMBER: 12365064 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

OPTIGMA PRO LIMITED

OPTIGMA PRO LIMITED (REGISTERED NUMBER: 12365064)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


OPTIGMA PRO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs O Tengeri
Mr C Tengeris





REGISTERED OFFICE: The Pavillion
3 Russell Road, Apt 49
Nottingham
NG7 6GB





REGISTERED NUMBER: 12365064 (England and Wales)





ACCOUNTANTS: EA
Chartered Accountants
869 High Road
London
N12 8QA

OPTIGMA PRO LIMITED (REGISTERED NUMBER: 12365064)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 577 1,154

CURRENT ASSETS
Debtors 5 600 1,681
Cash at bank and in hand 3,014 2,683
3,614 4,364
CREDITORS
Amounts falling due within one year 6 14,836 6,163
NET CURRENT LIABILITIES (11,222 ) (1,799 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,645

)

(645

)

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (11,645 ) (1,645 )
SHAREHOLDERS' FUNDS (10,645 ) (645 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

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 7 August 2024 and were signed on its behalf by:





Mr C Tengeris - Director


OPTIGMA PRO LIMITED (REGISTERED NUMBER: 12365064)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Optigma Pro 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.

The financial statement has been prepared on a going concern basis as the directors are satisfied that the
company will have adequate resources to meet its liabilities to third parties as they fall due. The directors will
finance the company as and when required.

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.
Computer equipment - 25% straight line method

TAXATION
Taxation for the year 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 year 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - NIL ) .

OPTIGMA PRO LIMITED (REGISTERED NUMBER: 12365064)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 2,307
DEPRECIATION
At 1 January 2023 1,153
Charge for year 577
At 31 December 2023 1,730
NET BOOK VALUE
At 31 December 2023 577
At 31 December 2022 1,154

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 41
Other debtors 600 1,640
600 1,681

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 1
Other creditors 14,836 6,162
14,836 6,163

7. RELATED PARTY DISCLOSURES

Included in creditors, falling due within one year, is an interest free amount of £7,335 (2022: £4,962) due equally to the directors, Mrs O Tengeri and Mr C Tengeris.

8. ULTIMATE CONTROLLING PARTY

During the period the company was not under the control of any ultimate controlling party.