2023-01-01 08400206 2023-12-31 08400206 2023-01-01 2023-12-31 08400206 2022-12-31 08400206 2022-01-01 2022-12-31 08400206 uk-core:WithinOneYear 2022-12-31 08400206 uk-core:WithinOneYear 2023-12-31 08400206 uk-core:ShareCapital 2023-12-31 08400206 uk-core:ShareCapital 2022-12-31 08400206 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 08400206 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 08400206 uk-bus:Director1 2023-01-01 2023-12-31 08400206 uk-core:NetGoodwill 2023-01-01 2023-12-31 08400206 uk-core:ComputerEquipment 2023-01-01 2023-12-31 08400206 uk-core:FurnitureFittings 2023-01-01 2023-12-31 08400206 uk-core:Goodwill 2022-12-31 08400206 uk-core:Goodwill 2023-12-31 08400206 uk-core:Goodwill 2023-01-01 2023-12-31 08400206 uk-core:ComputerEquipment 2022-12-31 08400206 uk-core:FurnitureFittings 2022-12-31 08400206 uk-core:FurnitureFittings 2023-12-31 08400206 uk-core:ComputerEquipment 2023-12-31 08400206 uk-core:WithinOneYear 2023-12-31 08400206 uk-core:WithinOneYear 2022-12-31 iso4217:GBP xbrli:pure 08400206 uk-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 08400206 uk-bus:FRS102 2023-01-01 2023-12-31 08400206 uk-bus:FullAccounts 2023-01-01 2023-12-31 08400206 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
Optimum FS Limited
Registered Number:08400206
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
Optimum FS Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
08400206
As at 31 December 2023
Optimum FS Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Intangible assets
77,040
83,460
2
Property, plant and equipment
-
291
3
77,040
83,751
Current assets
589
Cash and cash equivalents
335
335
589
Trade and other payables: amounts falling due within one
year
(23,768)
(24,433)
4
(23,179)
(24,098)
Net current liabilities
Total assets less current liabilities
52,942
60,572
(252)
(252)
Provisions for liabilities
52,690
Net assets
60,320
Capital and reserves
Called up share capital
2
2
Retained earnings
52,688
60,318
52,690
60,320
Shareholders' funds
For the year ended 31 December 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr P Spooner Director
These financial statements were approved and authorised for issue by the Board on 16 September 2024 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 31 December 2023
Optimum FS Limited
Notes to the Financial Statements
Statutory Information
Optimum FS Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 08400206.
Principal place of business:
81 Devonshire Road
Sheffield
S17 3NU
Registered address:
Unit 5 Riverside Business Park
Buxton Road
Bakewell
DE45 1GS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 20 years.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% Straight line
Computer Equipment
20% Straight line
Furniture and Fittings
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
2 of 4
5
For the year ended 31 December 2023
Optimum FS Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 January 2023
128,400
At 31 December 2023
128,400
Amortisation
At 01 January 2023
44,940
6,420
Charge for year
At 31 December 2023
51,360
Net book value
At 31 December 2023
77,040
At 31 December 2022
83,460
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
£
£
£
Cost or
valuation
At 01 January 2023
4,826
2,125
2,701
At 31 December 2023
2,701
2,125
4,826
Provision for depreciation and impairment
At 01 January 2023
4,535
1,995
2,540
Charge for year
291
130
161
At 31 December 2023
4,826
2,125
2,701
At 31 December 2023
Net book value
-
-
-
At 31 December 2022
161
130
291
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
-
4,647
Other creditors
24,433
19,121
24,433
23,768
5. Average number of persons employed
During the year the average number of employees was 0
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6
For the year ended 31 December 2023
Optimum FS Limited
Notes to the Financial Statements Continued
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